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W.P.(MD)No.2270 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 30.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.2270 of 2026

& W.M.P(MD)No.1784 of 2026

Tvl.New Galaxy Sports

Represented by its Sole Proprietor R.Anitha

130 DA 2, Galaxy Complex

Katcherry Road, Virudhunagar

Tamilnadu - 626 001.

... Petitioner

Vs.

The State Tax Officer

Tamilnadu Commercial Taxes Department

Virudhunagar -1, Assessment Circle

Commercial Tax Building, Madurai Road

Virudhunagar - 626 001.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari, to call for the records relating to the

impugned order in GSTIN. 33AWYPA8322M1Z3/2021-22 dated

04.02.2025 under TNGST Act, 2017 passed by the respondent and quash

the same as illegal.

For Petitioner : Mr.V.Sasi Kumar

For Respondent : Mr.R.Suresh Kumar, AGP

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W.P.(MD)No.2270 of 2026

ORDER

This writ petition has been filed challenging the impugned order

dated 04.02.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader,

takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for

disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this

case, after the receipt of show cause notice dated 06.12.2024, a

communication dated 23.01.2025 was sent by the petitioner requesting

the respondent for extension of time for payment of tax amount of

Rs.3,32,779/-. The said amount was duly paid by the petitioner. In spite

of the same, the impugned order came to be passed by the respondent.

Hence, this writ petition.

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W.P.(MD)No.2270 of 2026

5. Now, the petitioner is raising issue on the aspect of interest and

penalty imposed by the respondent vide the impugned order. Further, he

undertook to pay a sum of Rs.50,000/- to the respondent. Hence, he

requests this Court to grant one more opportunity to the petitioner to

establish his case before the respondent.

6. In reply, the learned Additional Government Pleader appearing

for the respondent had fairly accepts the submissions made by the

petitioner and requests this Court to pass appropriate orders.

7. Heard the learned counsel for the petitioner and the learned

Additional Government Pleader appearing for the respondent and also

perused the entire materials available on record.

8. In the case on hand, admittedly, the petitioner paid the entire

disputed tax amount of a sum of Rs.3,32,779/- subsequent to the

issuance of show cause notice dated 06.12.2024. Now, the impugned

order dated 04.02.2025 came to be passed imposing interest and penalty,

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W.P.(MD)No.2270 of 2026

for which, no opportunity was provided to the petitioner for filing his

reply and establish his case before the respondent.

9. Further, now, the petitioner undertook to pay a sum of

Rs.50,000/- to the respondent. In such view of the matter and in the

interest of justice, this Court is inclined to set aside the impugned order

passed by the respondent. Accordingly, this Court passes the following

orders:-

(i) The impugned order dated 04.02.2025 is set

aside and the matter is remanded to the respondent for

fresh consideration on condition that the petitioner

shall pay a sum of Rs.50,000/- to the respondent within

a period of two weeks from the date of receipt of a

copy of this order. The setting aside of the impugned

order will take effect from the date of payment of the

said amount

(ii) The petitioner shall file their reply/objection

along with the required documents, if any, within a

period of three weeks from the date of payment of

amount as stated above.

(iii) On filing of such reply/objection by the

petitioner, the respondent shall consider the same and

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