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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Tvl. J.S.S.Contractor – Appellant
Versus
The State Tax Officer – Respondent
| Table of Content |
|---|
| 1. ex parte gst assessment under section 73 and 161 (Para 1 , 2) |
| 2. court grants fresh opportunity after full payment of tax (Para 4) |
| 3. impugned order set aside and matter remitted with directions (Para 5) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 15.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.8204 of 2026 Tvl. J.S.S.Contractor, Rep. by its proprietor D.Justin Sundar Singh, No.6-49B, Athimoodu, Lekshmipuram Village, Kanniyakumari District - 629252. ... Petitioner Vs.
The State Tax Officer, Thuckalay-2 Assessment Circle, Nagercoil, Kanniyakumari District. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN. 33AHKPJ8885H1ZU/ 2020-21 dated 08-11-2024 and quash the same as it is illegal and in gross violation of Principles of Natural Justice and to pass such further or other orders as this Honble High Court may deem fit and proper to the circumstances of the case and thus render justice.
For Petitioner :Mr.A.Satheesh Murugan For Respondent :M
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