Tvl. Uzhavar Sangam v. The Deputy State Tax Officer-2/

ORDER M/s.P.Sudarkodi Natchiyar, learned Counsel for State of TN, takes notice for the respondent.

¶2This Writ Petition is taken up for final 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.

¶3In this Writ Petition, the petitioner has challenged the impugned Assessment Order in Ref.No.ZD331225159097E/2021-22 dated 10.12.2025 for the assessment year 2021-22 passed under section 73 of TNGST Act 2017 by the respondent, which was preceded by a Show Cause Notice in GST DRC 01 dated

23.09.2025, wherein the petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 10.12.2025.

¶4It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 22.07.2026.

¶5At this stage, the learned counsel for the petitioner submits that as the petitioner is engaging in coconut tranding, the supply made by the petitioner is exempted under the provisions of respective GST enactments, 2017 and however, the petitioner is willing to pre-deposit 10% of the disputed tax as confirmed by the impugned order as a condition for de novo adjudication.

¶6The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-

"The petitioner hereby undertakes to pay 10% of the (Ten percent) disputed tax as a condition to set aside the Impugned Order."

¶7In view of the above, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner depositing 10% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. The above concession is given only in view of the submission made by the learned counsel for the petitioner that the supply made by the petitioner is exempted under the provisions of respective GST enactments, 2017.

¶8Within such time, the petitioner shall also file a reply to the Show Cause Notice in GST DRC 01 dated 23.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 10.12.2025 as an addendum to the Show Cause Notice dated 23.09.2025.

¶9In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit.

¶10In case the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

¶11Needless to state, before passing any such order, the respondent shall give due notice to the petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No

27.07.2026 Internet : Yes / No apd To The Deputy State Tax Officer -2/ the Deputy Commercial Tax Officer, Rajapalayam 1 Assessment Circle, 141-A, Ground Floor, TP Mills Road, Rajapalayam – 626117.

C.SARAVANAN, J.

apd

27.07.2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.15629 of 2026 Tvl. Uzhavar Sangam, rep. by its Proprietrix Indira. ... Petitioner Vs The Deputy State Tax Officer -2/ the Deputy Commercial Tax Officer, Rajapalayam 1 Assessment Circle, 141-A, Ground Floor, TP Mills Road, Rajapalayam – 626117. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to impugned order of the respondent in Ref.No.ZD331225159097E/2021-22 dated 10.12.2025 and quash the same and to consequently, direct the respondent to redo the assessment afresh after providing adequate opportunity. For petitioner : Mr.B. Rooban For respondent : M/s.P.Sudarkodi Natchiyar Counsel for State of TN *****