Tvl the Maarktrendz v. State Tax Officer

ORDER The present writ petition is filed challenging the impugned order dated

09.01.2026 relating to the assessment year 2020-2021.

¶2It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacture of furniture and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2020-2021, the petitioner filed its returns and paid the appropriate taxes. On verification of returns, it was noticed that there was Wrong availment of ITC.

¶3It is submitted by the learned counsel for the petitioner that a notice in DRC-01 was issued on 14.10.2025, however, the petitioner had neither filed reply nor paid the disputed tax. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded on the GST Portal, thereby, the petitioner was unaware of the proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be Page3 of 6 able to explain the alleged discrepancies.

¶4The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 dated 25.04.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes.

¶5It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection.

¶6By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 09.01.2026 is set aside. b) The petitioner shall deposit 10% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, Page4 of 6 from/towards the 10% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 10 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 10% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this order. e) Failure to comply with the above condition viz., payment of 10% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order shall result in restoration of the impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 10 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders Page5 of 6 shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 10% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.

¶7There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 30-04-2026 Index: Yes/No Speaking/Non-speaking order jv To State Tax Officer, P.N. Palayam Assessment Circle, Coimbatore 18. WPoNo.o16772oofo2026 MOHAMMEDoSHAFFIQ,oJ. jv WPoNo.o16772oofo2026 30-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.18012 and 18014 of 2026 The Maark Trendz, Rep by its partner Malarvizhi No.390-3A, New Sidhapudur, Coimbatore 641 044. ..Petitioner(s) Vs State Tax Officer, P.N. Palayam Assessment Circle, Coimbatore 18. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, call for the records of impugned order dated 09.01.2026 in Form GST DRC-07 bearing Reference No. ZD330126065844D along with its annexure passed by the Respondent in Petitioner's GSTIN 33AAIFT8559M1ZF for the FY 2020-21 and quash the same. For Petitioner(s): R Anish Kumar For Respondent(s): Mr.T.N.C.Kaushik Additional Government Pleader (Tax) Page2 of 6