Tvl Sri Kala Hardwares v. The Assistant Commissioner (ST)
Case at a glance
Outcome
Quashed
The impugned order, which stands quashed, shall be treated as addendum to the show cause notice
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 33. It is noticed that the petitioner has neither replied to the show cause notice nor attend the personal hearing.2/5 https://www.mhc.tn.gov.in/judis W.P(MD)No.21429 of 20254. Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order…
Judgment
W.P(MD)No.21429 of 2025BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 06.08.2025CORAM THE HONOURABLE MR.JUSTICE C.SARAVANANW.P(MD)No.21429 of 2025andW.M.P(MD)Nos.16549 and 16552 of 2025 Tvl Sri Kala Hardwares, Represented by its Partner, V.Illankumaran, R.S.No. 1374-Venkatasamy Naidu Agraharam, Madurai - 625 001, Now at Flat No.4/1- Chinthamani Main Road, Madurai – 625009. ... PetitionerVs.
The Assistant Commissioner (ST), Tamil Nadu Commercial Tax Department, Tamilsangam Road Assessment Circle, Dr. Thangaraj Salai, Madurai - 625 020.
The Deputy Commissioner (GST- Appeal), C.T. Building, Dr.Thangaraj Salai, Madurai - 625020. ...RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records in respect of impugned orders under Section 73 of the TNGST Act, 2017 under Reference No.ZD330225284220U dated 26.02.2025 and Form GST DRC-07 Summary of the Order dated 26.02.2025 along with Annexure 1/5 https://www.mhc.tn.gov.in/judis W.P(MD)No.21429 of 2025to DRC-07 under Reference No.33ABSFS8247G1ZO/2020-21 dated 26.02.2025 passed by the first respondent and quash the same as it is illegal and in gross violation of principles of natural justice and further direct the first respondent to pass orders afresh after providing opportunity of personal hearing as per provisions of the GST Act, 2017 and pass such further or other orders as this Court may deem fit and proper in the circumstances of the case. For Petitioner: Mr.S.RenganathanFor Respondents: Mr.R.Suresh Kumar Additional Government PleaderORDERMr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondents.2. Although the petitioner had a statutory remedy of appeal before the Appellate Authority under Section 107 of the respective Goods and Services Tax Enactments, 2017, against the impugned order dated 26.02.2025, the petitioner has approached this Court after the limitation for filing an appeal has expired.
Operative part
It is noticed that the petitioner has neither replied to the show cause notice nor attend the personal hearing.2/5 https://www.mhc.tn.gov.in/judis W.P(MD)No.21429 of 20254. Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject to the payment of 25% of the disputed tax. I see no reason to take a different view in the facts and circumstances of the case. 5. Therefore, this Writ Petition is disposed of, by quashing the impugned order on terms, subject to the petitioner depositing 25% of the disputed tax, in cash from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order. 6. The petitioner shall file a reply to the show cause notice that preceded the impugned order within such time. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. The respondent shall endeavour to pass a fresh order on merits as expeditiously as possible after hearing the petitioner. 7. It is also made clear that in case the petitioner fails to comply with any of the conditions stipulated above, it will be deemed as if the Writ 3/5 https://www.mhc.tn.gov.in/judis W.P(MD)No.21429 of 2025 Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petitions are closed. 06.08.2025NCC : Yes / NoIndex : Yes / NoInternet : Yes / NosnTo1.The Assistant Commissioner (ST), Tamil Nadu Commercial Tax Department, Tamilsangam Road Assessment Circle, Dr. Thangaraj Salai, Madurai - 625 020.2.The Deputy Commissioner (GST- Appeal), C.T. Building, Dr.Thangaraj Salai, Madurai - 625020. 4/5 https://www.mhc.tn.gov.in/judis W.P(MD)No.21429 of 2025C.SARAVANAN, J. sn W.P(MD).No.21429 of 2025 06.08.20255/5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The impugned order, which stands quashed, shall be treated as addendum to the show cause notice
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.