Tvl Supreme Garnet vs The Deputy State Tax Officer
2026 Latest Caselaw 1389 Mad

Madras High Court

Tvl Supreme Garnet vs The Deputy State Tax Officer on 17 March, 2026

Author: D.Bharatha Chakravarthy

Bench: D.Bharatha Chakravarthy

                                                                                       W.P(MD)No. 7432 of 2026


                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED :17.03.2026

                                                        CORAM:

                      THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

                                           W.P(MD)No. 7432 of 2026
                                                     and
                                          W.M.P.(MD) No.6108 of 2026

                     Tvl Supreme Garnet, IMC
                     rep. by its Parner S.Chandresan.                                  ... Petitioner

                                                        Vs

                     The Deputy State Tax Officer-1,
                     Nanguneri Assessment Circle,
                     Nanguneri.                                                       ... Respondent


                     PRAYER: Writ Petition filed under Article 226 of the Constitution of
                     India, praying this Court to issue a Writ of Certiorari calling for the
                     records in the impugned Order in GSTIN Ref No. 33AAAFI9714R1ZX/
                     2020-21 dated 11.11.2024 issued by the Respondent and quash the same
                     as it is without jurisdiction and clear violation of Statutory provisions.



                                   For Petitioner                : Mr. S Karunakar

                                   For Respondent                : Mr.R.Suresh Kumar
                                                                   Additional Government Pleader




                     1/5




https://www.mhc.tn.gov.in/judis             ( Uploaded on: 25/03/2026 12:00:13 pm )
                                                                                             W.P(MD)No. 7432 of 2026


                                                               ORDER

This writ petition is filed challenging the impugned order dated

11.11.2024. By the said order passed under Section 73 of the TNGST

Act, 2017, for the tax period 2020-21, it is noted there are certain defects,

including mismatch between GSTR 3B and GSTR 2A, etc.

2. The learned counsel for the petitioner submits that as the entire

exercise was conducted only by uploading the show cause notice and the

order in the portal, the petitioner could not make use of the opportunity.

3. The learned Additional Government Pleader would submit that

as per the Act and the rules framed thereunder, uploading of the show

cause notice as well as the order amounts to service and therefore,

without availing the opportunity, belatedly, the present writ petition is

being filed.

4. I have considered the rival submissions made on either side and

perused the assessment order, the grounds on which the defects are noted

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and the tax liability on the other heads imposed. I have also considered

the reason that is mentioned in the affidavit filed in support of the writ

petition for not participating in the assessment proceedings.

5. On an overall consideration of the facts and circumstances of

the case, I am of the view that one opportunity can be granted to the

petitioner, however, on condition to deposit 25% of the disputed tax

amount.

6. In view thereof, this writ petition is allowed on the following

terms:

(a) Within four (4) weeks from the date of receipt of the web copy of

the order, without waiting for the certified copy of the order, the

petitioner shall deposit 25% of the disputed tax amount;

(b) Upon such deposit, the impugned order, dated 11.11.2024 shall

stand set aside and the matter is remanded back to the file of the

respondent for fresh disposal;

(c) It will be open for the petitioner to appear before the respondent

and file a reply and also place on record such documents in

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support of its claim and to raise all grounds, both factual and legal,

before the respondent;

(d) It is for the respondent to consider and pass orders afresh in

accordance with law; and

(e) No costs. Consequently, connected miscellaneous petition is

closed.

                     NCC            : Yes/No                                                          17.03.2026
                     apd


                     To
                     The Deputy State Tax Officer-1,
                     Nanguneri Assessment Circle,
                     Nanguneri.









https://www.mhc.tn.gov.in/judis                     ( Uploaded on: 25/03/2026 12:00:13 pm )





                                               D.BHARATHA CHAKRAVARTHY.,J.

                                                                                               apd




                                                                            ORDER MADE IN






                                                                                      17.03.2026

https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 12:00:13 pm )