Madras High Court
WP(MD)/31251/2026 of Tvl.Uyyakondan Pasana Vivasayikal Nalasangam Vs The Deputy State Tax Officer - 1 on 2 November 2026
WP(MD) No. 31251 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31251 of 2026
CNR:{HCMD011560692026}
and
WMP(MD) No. 24017 of 2026
Tvl.Uyyakondan Pasana
Vivasayikal Nalasangam,
Represented by its President
R. Krishna Kumar,
GSTIN: 33AABAU3138M1ZE,
No.18, Ramasamy Street,
Melakalkandar Kottai, Alathur,
Tiruchirappalli – 620011.
..Petitioner(s)
Vs
The Deputy State Tax Officer – 1,
Ponmalai Assessment Circle,
Multi-Storied Buildings,
Khajamalai, Manarpuram,
Tiruchirappalli - 620 020.
..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:
33AABAU3138M1ZE/2019-20
bearing
Reference
No:
ZD330724290579V dated 24.07.2024 for the assessment year 2019-20
passed by the respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
WP(MD) No. 31251 of 2026
For Petitioner
: Mr.N.Sudalai Muthu
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
The petitioner's GST registration was cancelled on 13.10.2019. Pursuant to show-cause notice dated 21.05.2024, the impugned order was issued ex parte on 24.07.2024.
2. Learned counsel for the petitioner submits that the petitioner did not monitor the common portal in view of the fact that the registration had been cancelled more than four years earlier.
3. Ms.P.Sudarkodi Nachiar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. The record shows that the GST registration of the petitioner was cancelled on 13.10.2019. The show-cause notice was issued more than four years later. In these circumstances, it cannot be reasonably expected that the petitioner would continue to monitor the common portal. The petitioner appears to be a society engaged in the protection of farmers' welfare. Considering these aspects, subject to the remittance of a sum of Rs.2,00,000/- towards the tax demand under the impugned order within
WP(MD) No. 31251 of 2026 30 days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration. On instructions, learned counsel for the petitioner agrees that the petitioner would remit a sum of Rs.2,00,000/- in the manner specified above. He has made an endorsement to that effect. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of a sum of Rs.2,00,000/- in the manner specified above.
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 02-11-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer – 1, Ponmalai Assessment Circle, Multi-Storied Buildings, Khajamalai, Manarpuram, Tiruchirappalli - 620 020.
WP(MD) No. 31251 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31251 of 2026 02-11-2026