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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Sree Manisha Traders – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
|---|
| 1. failure to participate in initial assessment proceedings leads to ex-parte orders. (Para 1 , 2 , 3 , 4 , 5) |
| 2. provision of opportunity for fair hearing justifies remanding the matter. (Para 7 , 8) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 21.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD).No.8834 of 2026 Tvl. Sree Manisha Traders, Represented by its Proprietor, S.Kumarasamy ... Petitioner Vs.
The State Tax Officer, Dindigul (Rural) Assessment Circle, Commercial Tax Building, Dindigul. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN No. 33FWXPK2734R1 ZJ / 2021-22 dated 09.12.2025 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated
09.12.2025 and the same is an order passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 .
2. Heard
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