M/S.Soumiyaa Fuels v. The State Tax Officer

ORDER This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Counsel for State of TN for the respondent.

¶2This Writ Petition is filed to challenge the impugned assessment order dated 12.12.2025 in FORM GST DRC-07 passed by the respondent under Section 73 of the respective GST enactments, 2017, for the Financial Year 2021-22.

¶3The learned counsel for the petitioner, at this stage, submits that the petitioner will deposit 25% of the disputed tax in cash as a condition for de novo adjudication as the impugned order has been passed without any reply to the show cause notice that preceded the impugned order. The endorsement of the learned counsel for the petitioner on behalf of the petitioner reads as under: 'I agree to 25% of disputed tax amount'

¶4The learned Counsel for State of TN for the respondent has no objection for remitting the case back to the respondent to pass a fresh order in lieu of the impugned order.

¶5Recording the same, the impugned order stands quashed subject to the petitioner depositing 25% of the disputed tax in cash as undertaken within a period of thirty (30) days from the date of receipt of a copy of this order.

¶6The petitioner shall file a reply to the notice that preceded the impugned order by treating the impugned order as addendum to the Show Cause Notice.

¶7In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.

¶8In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

¶9This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No

15.07.2026 Internet : Yes / No apd To The State Tax Officer, Pattukottai -II Assessment Circle.

C.SARAVANAN, J.

apd

15.07.2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.14599 of 2026 M/s.Soumiyaa Fuels. Rep. by its Proprietor C.Rammohan ... Petitioner Vs The State Tax Officer, Pattukottai -II Assessment Circle. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN 33AFHPC6666C1ZR /2021-22 dated 12-12-2025 and quash the same as it is in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing as per the provisions of the GST Act. For petitioner : Mr.B.Naveenkumar For respondent : Mr.R.Parthiban Counsel for State of TN *****