BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.3052 & 3053 of 2026 Tvl Eminent Textile Mills Private Limited

1/28l, Rajapalayam Main Road Dhalavaipuram, Rajapalayam Virudhunagar - 626117 ... Petitioner Vs.

The State Tax Officer Raiapalayam - 2 Assessment Circle Commercial Taxes Building Rajapalayam-626117 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned detailed order bearing Reference detailed order bearing Reference No.33AACCE9714G1ZS/2019-2020 dated 30.08.2024 along with the summary order in Form GST DRC 07 bearing Reference No.ZD3308242844834 dated 30.08.2024 passed by the Respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice.

For Petitioner : Mr.G Natarajan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 30.08.2024 passed by the respondent.

2. The learned counsel for the petitioner would submit that in this case, the show cause notice was issued by the respondent on 30.05.2024. At the time of issuance of said notice, the petitioner's employee, who is handling all the GST related matters, was hospitalized and hence, he was unable to file any reply and also he had not appeared for personal hearing before the respondent. Under these circumstances, the impugned assessment order came to be passed.

3. Further, he would submit that aggrieved over the said assessment order, a rectification application was filed by the petitioner on 29.11.2024, however, the same was rejected by the respondent vide order dated 21.01.2025. Against the rejection order, a writ petition in WP.(MD)No.11150 of 2025 was filed before this Court, however, the same was dismissed vide order dated 23.04.2025 by granting liberty to the petitioner to file an appeal against the rectification rejection order. Subsequently, a writ appeal was also preferred by the petitioner in WA(MD)No.1821 of 2025 and the same was also dismissed on 14.07.2025 by confirming the aforesaid order. Thereafter, SLP(C)No. 21711 of 2025 was filed by the petitioner before the Hon'ble Apex Court and the same was dismissed on 11.08.2025 by confirming the said order of the Hon'ble Division Bench of this Court.

4. By referring the aforesaid litigations, he would submit that till date the challenge was made only against the rectification rejection order but not against the assessment order. Hence, now, he seeks liberty of this Court to file an appeal against the impugned assessment order.

5. In reply, the learned Additional Government Pleader appearing for the respondent would submit that in this case, all the notices were issued vide RPAD and the same was duly received by the petitioner. In spite of the same, the petitioner had neither filed their reply nor appeared for personal hearing. Hence, he would contend that the question of violation of principles of natural justice would not arise. Therefore, he would requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.

6. 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.

7. In the case on hand, it appears that during earlier occasions, the petitioner had only challenged the order of rejection of rectification application and the same has attained its finality at the level of Hon'ble Apex Court, whereby, a direction was issued to the petitioner to file an appeal against the said rectification rejection order. However, the original assessment order was not challenged by the petitioner prior to the filing of this petition.

8. According to the petitioner, initially, the show cause notice was issued by the respondent on 30.05.2024. At the time of issuance of