IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26-11-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

and W.M.P. Nos.51581 & 51582 of 2025

M/s. Happy Marketing,

Rep by its Partner - SJ Kumaresan,

250-A, Sankanoor Road Kannappa Nagar,

Coimbatore,

Tamil Nadu-641 027.

..Petitioner

Vs

The State Tax Officer,

Office of the Commercial Tax Officer,

Thudiyalur Assessment Circle,

Coimbatore. ..Respondent

PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN GSTIN 33AAKFH1316G1ZT /2020-21 dated 26.02.2025 passed under section 73 of the act along with the consequential summary order in FORM GST DRC 07 vide ref no. ZD330225270925C dated 26.02.2025 along with consequential Order of rejection of application for rectification vide ref no.

ZD3306253359058 dated 30.06.2025 for FY 2020-21, to quash the same.

For Petitioner: Ms.A. Rithika

For Respondent: Mrs.P.Selvi,

Government Advocate

O R D E R

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2.The Writ Petition is disposed of at the time of admission after hearing the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3.In this Writ Petition the Petitioner challenges the order dated

26.02.2025 in DRC-07 passed for the tax period 2020-21. The Petitioner had attempted to rectify the same by filing an application for rectification on 13.05.2025 under Section 161 of the respective GST enactments, which came to be rejected vide impugned order dated 30.06.2025 with the following observation:-

“With reference to the application referred to above regarding rectification of order (details of which is mentioned in table below), the said application has not been found satisfactory for the reasons attached in annexure.

Accordingly, the application is rejected.”

4.Learned counsel for the Petitioner submits that the impugned order dated 30.06.2025 has been passed in a mechanical manner without considering the application filed for rectification filed by the Petitioner on 13.05.2025. 5.Learned Government Advocate for the Respondent on the other hand would submit that even prior to impugned order dated 26.02.2025 was passed under Section 73 of the respective GST enactment, an intimation was sent to the Petitioner on 21.02.2025 preceding the show cause notice dated 22.11.2024, whereby the Petitioner was called upon to submit the documentary proof to substantiate the reply as the reply filed by the Petitioner was not clear and correct. However, the Petitioner failed to substantiate the same and therefore, the impugned order dated 26.02.2025 under Section 73 came to be passed and therefore submitted that the impugned orders do not merit any interference.

6.Having considered the submissions made by the learned counsel for the Petitioner and Respondent and having perused the application for rectification filed on 13.05.2025 under Section 161 of the respective GST enactment and the impugned order passed on 30.06.2025, it is evident that the Petitioner’s application for rectification has not been properly considered. Considering the same, this case is remitted back to the Respondent to pass fresh order in the light of the application filed for rectification on 13.05.2025 within a period of four weeks from the date of receipt of a copy of this order, subject to the condition that the Petitioner shall deposit 10% of the disputed tax amount within a period of 30 days from the date of receipt of a copy of this order.

7.With the above observation, the Writ Petition is disposed of. No costs.

Consequently, connected Miscellaneous Petitions are closed.

26-11-2025 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GSA To The State Tax Officer, Office of the Commercial Tax Officer, Thudiyalur Assessment Circle, Coimbatore.

C.SARAVANAN, J.

GSA and W.M.P. Nos.51581 & 51582 of 2025

26-11-2025