Madras High CourtWP(MD)/34506/2025disposed of

V.R.Nagarajan v. The State Tax Officer

2025-11-28Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.27296 of 2025 V.R.Nagarajan ... Petitioner Vs.

1.The State Tax Officer, Palayamkottai Assessment Circle, Commercial Tax Offices, Tirunelveli District.

2.The Commercial Tax Officer, Palayamkottai : Tirunelveli, Commercial Tax Offices, Tirunelveli District.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order passed by the first respondent vide his proceedings in Form DRC-07, GSTIN 33AEGPN3541M1ZE/MAY 2019 to MAR 2020, dated 06.06.2025 and 1/4

its consequential summary order passed by the second respondent in Form GST DRC-07 bearing Reference No. ZD3306250567638, Tax Period MAY 2019 to MAR 2020. F.Y : 2019-2020, dated 06.06.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the respondents to redo the assessment afresh after providing petitioner an opportunity of personal hearing as per the provisions of the GST Act. For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondents. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, the petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. 2/4

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 28.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To 1.The State Tax Officer, Palayamkottai Assessment Circle, Commercial Tax Offices, Tirunelveli District.

2.The Commercial Tax Officer, Palayamkottai : Tirunelveli, Commercial Tax Offices, Tirunelveli District.

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G.R.SWAMINATHAN, J.

MGA 28.11.2025 4/4