BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 16.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.7212 of 2026 and W.M.P(MD)Nos.5907 and 5908 of 2026 Tvl.V.L.S.Traders Rep by its Proprietor, S.Vinodkumar, 1-B, Kamarajar Salai, Souranshtra School East Lane Madurai-625 009. ... Petitioner Vs.

The Deputy State Tax Officer-II(ST) Munichalai Road Assessment Circel, Madurai-625 020. ...Respondent Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in GSTIN: 33ACCPV6821E2ZP/2017-2018 dated 29.12.2023 and Form GST DRC-07 issued in reference number ZD330124000020O dated 31.12.2023 uploaded in the portal, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents and thereafter affording an opportunity of personal hearing to the petitioner.

For Petitioner :Mr.A.Chandrasekaran For Respondent :Mr.R.Suresh Kumar, Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated

29.12.2023.

2.Upon hearing the learned counsel for the petitioner and perusing the material records of the case, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned orders came to be passed ex-parte.

3.The grievance of the petitioner is that without conducting an enquiry as contemplated under Section 42 of the Act and without following the guidelines issued by the GST Council, the respondent uploaded the order in the portal alone.

4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms:

(i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. Upon such payment, the impugned order dated 29.12.2023 shall stand set aside and the matter stands remitted back to the file of the respondent. The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. No costs.

Consequently, connected miscellaneous petitions are closed.

16.03.2026 NCC:Yes/No Ns To The Deputy State Tax Officer-II(ST) Munichalai Road Assessment Circel, Madurai-625 020.

D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)Nos.5907 and 5908 of 2026

16.03.2026