Madras High CourtWP(MD)/34731/2025disposed of

Tvl Raguram Transport v. The Deputy State Tax Officer

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

1 W.P.(MD)NO.34731 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.34731 of 2025 and W.M.P.(MD)No.27438 of 2025 Tvl.Raguram Transport, Rep. by its Proprietor Ramanujam Hariharan, 129, Thathanery Main Road, Thathanery, Madurai - 625 018.

... Petitioner Vs.

1. The Deputy State Tax Officer-2, Westveli Street Assessment Circle, Madurai.

2. The Deputy Commissioner(S.T.), Madurai (East), Madurai.

3. The Branch Manager, Axis Bank, Door No.4, Goods Shed Street, Madurai.

... Respondents 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 under Section 73 passed by the first respondent vide order in GSTIN: 33AAZPH9308K2Z3/2019-20 dated 27.08.2024 and quash the same 1/4

2 W.P.(MD)NO.34731 OF 2025 as it is illegal, and in gross violation of principles of natural justice and further direct the first respondent to re-do the assessment afresh after providing the petitioner an opportunity of personal hearing as per the provision of GST Act 2017.

For Petitioner : Mr.B.Naveenkumar For R-1 & R-2 : Mr.J.K.Jeyaselan, Government Advocate.

* * *

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 27.08.2024. 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. Upon such compliance, the attachment made in the bank account shall stand lifted forthwith. 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 W.P.(MD)NO.34731 OF 2025 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 To:

1. The Deputy State Tax Officer-2, Westveli Street Assessment Circle, Madurai.

2. The Deputy Commissioner(S.T.), Madurai (East), Madurai.

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4 W.P.(MD)NO.34731 OF 2025 G.R.SWAMINATHAN,J.

PMU W.P.(MD)No.34731 of 2025 28.11.2025 4/4