Tvl Sathya Engineering Company v. The State Tax Officer

ORDER Heard Ms.Aparna Nandakumar, the learned counsel for the petitioner and Mr.T.N.C.Kaushik, the learned Additional Government Pleader for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

¶3The petitioner is before this Court as against the impugned order dated

31.08.2023 passed for the tax period 2018-2019, which was preceded by a Show Cause Notice dated 26.05.2023 in Form GST DRC – 01 to which the petitioner failed to reply and thus suffered the impugned order.

¶4The petitioner preferred an appeal filed against the impugned order on

22.01.2024, which was rejected by the Appellate Authority vide order dated

05.08.2024 on the ground of limitation.

5.The petitioner has taken almost 1 ½ years to approach this Court. However, the fact remains that the petitioner has already discharged the entire Page3 of 4 tax liability confirmed by the impugned order including the interest and penalty on 12.12.2025.

¶6Considering the same and as the petitioner may have a case on merits, the impugned order is quashed and the case is remitted back to the first respondent to re-examine the issue and pass a fresh order on merits.

¶7In case, the proceeding has to be dropped on merits, the amount paid by the petitioner at the time of pre-deposit and on 12.12.2025, may be re-credited into the Petitioner's Electronic Credit Ledger.

¶8In case, the demand has to be confirmed, the amount paid by the petitioner shall stand as already appropriated towards the tax liability confirmed by the impugned order.

¶9Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶10The Writ Petition is disposed of with the above observation. No costs. Connected miscellaneous petitions are closed. 20-02-2026 BKN Page4 of 4

C.SARAVANAN, J. BKN To:

¶1The State Tax Officer Avanashi Road Circle, coimbatore, Tamil nadu

¶2The Deputy Commissioner (ST) (FAC) GST Appeals, Coimbatore, Tamil Nadu.

¶3The Deputy commissioner (ST) (FAC) GST Appeals, Coimbatore, Tamil Nadu. 20-02-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.6101 & 6103 of 2026 Tvl Sathya Engineering Company Rep. by its legal heir Mr.R Sathish Prabhu, 6, GKD nagar, P N Palayam, Coimbatore, Tamil Nadu 641 ..Petitioner(s) Vs 1. The State Tax Officer Avanashi Road Circle, Coimbatore, Tamil nadu 2. The Deputy Commissioner (ST) (FAC) GST Appeals, Coimbatore, Tamil Nadu. 3. The Deputy commissioner (ST) (FAC) GST Appeals, Coimbatore, Tamil Nadu ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the Impugned Assessment Order in Ref. No. ZD330823184411I dated 31.08.2023 under Section 74 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2018-19, from the files of the first respondent herein, QUASH the same For Petitioner(s): Ms.Aparna Nandakumar For Respondent(s): Mr.TNC Kaushik, Additional Govt. Pleader Page2 of 4