[Cites 2, Cited by 0]
Madras High Court
Pandi vs The Assistant Commissioner (St) on 17 March, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)No. 7118 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. 7118 of 2026
and
W.M.P.(MD) No.5832 of 2026
Pandi ... Petitioner
Vs
The Assistant Commissioner (ST) -1,
Sivakasi,
Virudhunagar District. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying this Court to issue a Writ of Certiorari to call for the
records relating to the impugned order passed by the respondent in
GSTIN 33CUPPP6361L1ZY/2022-2023, dated 07.08.2025 and quash the
same as the impugned order is in violation of principle of natural justice,
cryptic and arbitrary.
For Petitioner : Mr. S. Sades Kumar
For Respondent : Mr.R.Suresh Kumar
Additional Government Pleader
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W.P(MD)No. 7118 of 2026
ORDER
This writ petition is filed challenging the impugned order dated
07.08.2025. By the said order passed under Section 74 of the TNGST
Act, 2017, for the tax period 2022-23, it is noted there are certain defects,
including mismatch between TDS received and taxable turnover reported
in GSTR 3B, etc.
2. The learned counsel for the petitioner submits that as the
registration of the petitioner was cancelled as early as on 16.12.2021 and
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. Though the
registration of the petitioner was cancelled, there is no difficult in filing
his reply and participating in the show cause proceedings and therefore,
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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
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 and the fact that on account of cancellation of registration, there
is only limited access to the portal for viewing the documents alone, 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
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petitioner shall deposit 25% of the disputed tax amount;
(b) Upon such deposit, the impugned order, dated 07.08.2025 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
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;
(e) It is made clear that it will be adjusted if there is any other due or
in the alternative it will be refunded to the petitioner, if the
authority finds in favor of the petitioner; and
(f) No costs. Consequently, connected miscellaneous petition is
closed.
NCC : Yes/No 17.03.2026
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To
The Assistant Commissioner (ST) -1,
Sivakasi,
Virudhunagar District.
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D.BHARATHA CHAKRAVARTHY.,J.
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ORDER MADE IN
17.03.2026
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