Tvl.Maheswari Trading Company, 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 10.12.2025 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 10% 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: 'The Writ Petitioner undertakes to pay 10% of disputed tax.'

¶4The learned Counsel for State of TN for the respondents 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 10% 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, Tenkasi Assessment Circle, Commercial Taxes Buildings, Tenkasi – 627811.

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.14691 of 2026 Tvl.Maheswari Trading Company rep. by its Proprietrix Maheswari. ... Petitioner Vs The State Tax Officer, Tenkasi Assessment Circle, Commercial Taxes Buildings, Tenkasi – 627811. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN 33AXRPM2990F1Z5 /2021-22 dated 10.12.2025 for the assessment year 2021-22 passed by the respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard. For petitioner : Mr.N. Sudalai Muthu For respondent : Mr.S.Venkatesh Counsel for State of TN *****