Tvl.Sri Vignesh Traders vs The Deputy State Tax Officer-1/
2026 Latest Caselaw 1482 Mad

Citation : 2026 Latest Caselaw 1482 Mad
Judgement Date : 23 March, 2026

[Cites 1, Cited by 0]

Madras High Court

Tvl.Sri Vignesh Traders vs The Deputy State Tax Officer-1/ on 23 March, 2026

Author: D.Bharatha Chakravarthy

Bench: D.Bharatha Chakravarthy

                                                                                       W.P.(MD) No.7506 of 2026

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                   DATED : 23.03.2026

                                                          CORAM

                      THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

                                            W.P.(MD) No.7506 of 2026
                                                     and
                                           W.M.P.(MD) No.6150 of 2026

                    Tvl.Sri Vignesh Traders
                    Rep. by its Proprietor Hariharan Sri Hari,
                    S/o.Hariharan,
                    No.10, Aswini Street,
                    Duraisamy Nagar, Bye-Pass Road
                    Madurai - 625 010.                                                      ... Petitioner

                                                              Vs.

                    The Deputy State Tax Officer-1/
                    Deputy Commercial Tax Officer,
                    Madruai Rural (South) Circle,
                    Madurai.                                                                ... Respondent

                    Prayer : Writ Petition filed under Article 226 of the Constitution of India,
                    for issuance of a Writ of Certiorarified Mandamus to call for the
                    impugned assessment order on the file of respondent vide GSTIN
                    33CPIPS5949K1Z6/2020-21 and summary order bearing reference
                    No.ZD330225126720V dated 13.02.2025 and quash the same as illegal
                    and devoid of merits and direct the respondent to redo the assessment
                    proceedings for the year 2020-21.

                                  For Petitioner       : Mr.Raja.Karthikeyan

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                                                                                            W.P.(MD) No.7506 of 2026

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


                                                             ORDER

This Writ Petition is filed challenging the impugned order dated

13.02.2025.

2. Upon perusal of the impugned order, it can be seen that when

there was a mismatch between GSTR-3B/GSTR-1 and GSTR-7, reversal

of ITC on account of mismatch between GSTR-2A and GSTR-3B,

proposal for levy of interest for belated payment of tax and levy of late

fees for belated filing of GSTR-1, the petitioner did not avail the

opportunity when the show cause notice was uploaded. Accordingly, the

impugned order came to be passed ex parte.

3. It is contended by the learned counsel for the petitioner that since

the show cause notice and the personal hearing notices were uploaded on

the portal, the petitioner was not aware of the same and that the assessing

authority has passed the impugned order without considering the

documents available on the web portal of the department.

_____________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 26/03/2026 03:08:38 pm )

4. This Court, taking into account the said submission and

considering the submission made by the learned counsel for the petitioner

that the entire tax amount has been realised, is of the view that one more

opportunity can be granted to the petitioner. This Writ Petition is therefore

allowed on the following terms:

(i) The impugned order dated 13.02.2025 shall stand set aside and the matter shall stand remitted back to the file of the respondent.

(ii) The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of its claim.