Tvl. Avl Engineering v. The State Tax Officer (St)

1 W.P.(MD)NO.34530 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.34530 of 2025 AND W.M.P.(MD)Nos.27309 of 2025 Tvl.A.V.L.Engineering, Rep. by its Proprietor:Vincent Lino, 1/426A, Bharathi Nagar, Meelavittan Road, Tuticorin District - 628 002.

... Petitioner Vs.

The State Tax Officer(ST), Tuticorin-I Assessment Circle, Commercial Tax Office, Tuticorin District.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the respondent vide his proceedings in GSTIN:33ABAPL5924D1Z4, tax period 2021-22, dated 20.02.2024 and quash the same as it is illegal, without jurisdiction and in gross violation of principles of natural justice and further direct the respondent to re-do the assessment afresh after providing the petitioner an opportunity of personal hearing as per the provisions of the GST Act. 1/4

2 W.P.(MD)NO.34530 OF 2025 For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.J.K.Jeyaselan, Government Advocate.

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O R D E R

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 20.02.2024. 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.

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 28.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU 2/4

3 W.P.(MD)NO.34530 OF 2025 To:

The State Tax Officer(ST), Tuticorin-I Assessment Circle, Commercial Tax Office, Tuticorin District.

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4 W.P.(MD)NO.34530 OF 2025 G.R.SWAMINATHAN,J.

PMU W.P.(MD)No.34530 of 2025 28.11.2025 4/4