Madras High Court
WP/36942/2026 of Aum Avenue Vs Deputy Commercial Tax officer/Deputy State Tax off on 9 October 2026
WP No. 36942 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 36942 of 2026
and
W.M.P.No.41407 of 2026
CNR: {HCMA012154482026}
Aum Avenue,
Represented by its Partner Mr.V.Balu,
50, Subburayalu Nagar,
Cuddalore,
Tamil Nadu,
India.
..Petitioner(s)
Vs
1. Deputy Commercial Tax Officer/ Deputy State Tax Officer-II, Cuddalore Town Assessment Circle, No.9, Commercial Taxes Building, Ground Floor, Sub Jain Road, Manjakuppam, Cuddalore - 607 001, Tamilnadu, India.
2. Deputy Commissioner Appeals / Deputy
Commissioner (CT),
Vellore Cuddalore Division No.69/1,
Varadharaja Nagar, Nellikuppam, Cuddalore.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of calling for the records on file of the respondents and quash the Impugned Order under Section 74 of the Tamil Nadu Goods and Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017
including the Summary of the Order in Form GST DRC-07 dated 18.07.2023
having Reference No.ZD3307230698427 in GSTIN: 33ABQFA3200K1ZO
WP No. 36942 of 2026
along with detailed order dated 18.07.2023 having passed by the first respondent for FY 2021-22 along with the Appeal order No: AP (GST) / 1593 /
2024 dated 31.07.2026 with acknowledgment attached thereto in Form GST
APL - 04 dated 08.08.2026 having Reference No.ZD3308260567418 passed by the second respondent under Section 107(11) of Tamil Nadu Goods and Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017 for the FY 2021-22.
For Petitioner(s) :
Mr.K.Kumudham Barathi
For Respondent(s) :
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
This writ petition is filed for the following relief : “calling for the records on file of the respondents and quash the Impugned Order under Section 74 of the Tamil Nadu Goods and Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 dated 18.07.2023 having Reference No.ZD3307230698427 in GSTIN: 33ABQFA3200K1ZO along with detailed order dated 18.07.2023 having passed by the first respondent for FY 2021-22 along with the Appeal order No: AP (GST) / 1593 / 2024 dated 31.07.2026 with acknowledgment attached thereto in Form GST APL - 04 dated 08.08.2026 having Reference No.ZD3308260567418 passed by the second respondent under Section 107(11) of Tamil Nadu Goods and Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017 for the FY 2021-22.”
2. The petitioner, a partnership firm engaged in the retail jewellery trade and registered under the CGST and TNGST Acts, challenges the
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assessment order dated 18.07.2023, whereby a demand of Rs.2,64,89,142/- towards tax, interest and penalty was confirmed for the financial year 2021- 2022. The petitioner submits that it had voluntarily reversed excess Input Tax Credit (ITC) amounting to Rs.2,16,22,548/- and requested additional time to furnish its explanation. Thereafter, the petitioner preferred an appeal under Section 107 of the TNGST Act, 2017 before the second respondent. However, owing to the notices for personal hearing having gone unnoticed, the petitioner could not effectively participate in the appellate proceedings, resulting in the dismissal of the appeal by order dated 31.07.2026. Hence, the present writ petition.
3. The learned counsel for the petitioner submits that the petitioner had voluntarily reversed excess ITC amounting to Rs.2,16,22,548/- and preferred an appeal against the order confirming the demand of Rs.2,64,89,142/- towards tax, interest and penalty. However, due to the personal hearing notices having gone unnoticed, the petitioner could not effectively participate in the appellate proceedings, resulting in the dismissal of the appeal. Hence, the petitioner seeks to remit the matter to the second respondent for fresh consideration subject to payment of an additional 5% of the disputed tax amount over and above the statutory deposit.
4. Heard Mr.R.Sethu Prabakaran, learned Government Advocate for
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the respondents and perused the materials available on record.
5. Considering the fact that the appeal was dismissed due to the petitioner’s non-appearance, the impugned order is set aside and the matter is remitted to the appellate authority concerned / second respondent for fresh consideration, subject to the petitioner depositing an additional 5% of the disputed tax amount over and above the statutory deposit within a period of two weeks from the date of receipt of a copy of this order. Upon such deposit, the appellate authority concerned shall pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner.
6. With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition stands closed. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap
WP No. 36942 of 2026
To
1. Deputy Commercial Tax Officer/ Deputy State Tax Officer-II, Cuddalore Town Assessment Circle, No.9, Commercial Taxes Building, Ground Floor, Sub Jain Road, Manjakuppam, Cuddalore - 607 001, Tamilnadu, India.
2. Deputy Commissioner Appeals / Deputy Commissioner (CT), Vellore Cuddalore Division No.69/1, Varadharaja Nagar, Nellikuppam, Cuddalore.
WP No. 36942 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 36942 of 2026 09-10-2026