Madras High Court
WP(MD)/30881/2026 of Tvl.Sakthi Exports Vs The Assistant Commissioner ( on 29 October 2026
WP(MD) No. 30881 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29-10-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30881 of 2026
CNR:{HCMD011534412026}
and
WMP(MD) No.23630 of 2026
Tvl.Sakthi Exports,
Represented by its Proprietor K.Velusamy, GSTIN 33ACAPV3925D1ZV, 4/399-1, Amirthambal Nagar, Erode Main Road, Authur, Karur - 639 002.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Karur-2 Assessment Circle,
Commercial Tax Buildings,
North Pradhakshnam Road,
Karur - 639 001.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN
33ACAPV3925D1ZV/2020-21 bearing Reference No.ZD3302252003046
dated 20.02.2025 and consequential Rectification order passed in GSTIN
33ACAPV3925D1ZV/2020-21 bearing Reference No. ZD3305253200322
dated 29.05.2025 for the assessment year 2020-21 under Section 73 of the 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 heard.
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WP(MD) No. 30881 of 2026
For Petitioner
: Mr.N.Sudalai Muthu
For Respondent
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
ORDER
Order dated 20.02.2025 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty
(30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner,
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WP(MD) No. 30881 of 2026 a fresh order shall be issued within five (5) months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order, if any, shall be raised.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 29-10-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST), Karur-2 Assessment Circle, Commercial Tax Buildings, North Pradhakshnam Road, Karur - 639 001.
WP(MD) No. 30881 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30881 of 2026 29-10-2026
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