Tvl. Nesta v. The State Tax Officer / The Commercial Tax Officer,Srirangam Assessment Circle, Commercial
Case at a glance
- Bench
- C SARAVANAN
Outcome
Quashed
In view of the above, the impugned order is quashed and the case is 3/6
Provisions considered
- Constitution of India art. 226
Judgment
W.P.(MD) No. 20784 of 2026BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 27.07.2026CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.(MD) No. 20784 of 2026andW.M.P.(MD) No.15435 of 2026 Tvl. Nesta, rep. by its Proprietor Sathesh Kumar. ... PetitionerVsThe State Tax Officer / The Commercial Tax Officer, Srirangam Assessment Circle, Commercial Taxes Buildings, Srirangam. ... RespondentPRAYER: 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 33BAGPS9535M1Z2/2021-22 bearing Reference No. ZD3312252977725 dated 18.12.2025 for the assessment year 2021-22 passed by the respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.
20784 of 2026heard. For petitioner: Mr. N. Sudalai Muthu For respondent: Mr.R.Parthiban Counsel for State of TN ***** ORDERMr.R.Parthiban, learned Counsel for State of TN, takes notice for the respondent. This 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.3. In this Writ Petition, the petitioner has challenged the impugned Assessment Order in GSTIN 33BAGPS9535M1Z2/2021-22 bearing Reference No. ZD3312252977725 dated 18.12.2025 for the assessment year 2021-22 passed by the respondent under section 73 of TNGST Act 2017, which was preceded by a Show Cause Notice in DRC 01 dated 23.05.2025 and the personal hearing 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20784 of 2026notices dated 01.07.2025, 09.07.2025 and 10.10.2025. However, the petitioner had not taken advantage of the same and thus, suffered the Impugned Order dated 18.12.2025.4.
Operative part
It 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 21.07.2026.5. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 25% of the disputed tax as a condition for de novo adjudication.6. The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- “The Writ Petition undertakes to pay 25% of the disputed tax.” 7. In view of the above, the impugned order is quashed and the case is 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20784 of 2026remitted back to the respondent to pass a fresh order subject to the petitioner depositing 25% 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.8.
Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 23.05.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 18.12.2025 as an addendum to the Show Cause Notice dated 23.05.2025.9. In 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. 10. In 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. 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20784 of 202611. Needless to state, before passing any such order, the respondent shall give due notice to the petitioner.12.
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index :Yes / No27.07.2026Internet: Yes / NoapdToThe State Tax Officer / The Commercial Tax Officer, Srirangam Assessment Circle, Commercial Taxes Buildings, Srirangam.5/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20784 of 2026C.SARAVANAN, J. apdW.P.(MD) No. 20784 of 202627.07.20266/6
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the above, the impugned order is quashed and the case is 3/6
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No treatment data yet for this judgment in the Courts & Cases corpus.
Absence of data is not a statement about the judgment’s standing — the corpus covers only judgments we index and link with cited evidence.