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W.P(MD)No.9452 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

Dated: 07.04.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

W.P(MD)No.9452 of 2026 and

W.M.P(MD)Nos.7552 and 7554 of 2026

Tvl A Ramasamy, Works Contractor,

No 2/40, Pillaiyar Koil Street, Karuvantha,

V K Pudur, Tirunelveli - 627 860 ... Petitioner

Vs.

The Deputy State Tax Officer-2, The Deputy Commercial Tax Officer,

Shencottai Assessment Circle, Shencottai. ...Respondent

Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide GSTIN 33AKLPR9803K1ZN/2022-23 dated 27.06.2025 and in summary order Reference No ZD330625308237I dated 27.06.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2022-23 and pass such further or other orders as this Honble Court may deem fit and proper to

the circumstances of the case and thus render justice.

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W.P(MD)No.9452 of 2026

For Petitioner :Mr.Raja Karthikeyan For Respondent :Mr.R.Suresh Kumar

Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated

27.06.2025.

2. Heard Mr.Raja Karthikeyan, learned counsel appearing for the

petitioner and Mr.R.Suresh Kumar, learned Additional Government

Pleader, who takes notice on behalf of the respondent.

3. Upon hearing the learned counsel on either side and perusing

the impugned order, it can be seen that when there was mismatch between GSTR 3B and GSTR 7, the petitioner did not avail the opportunity, when the show cause notice was uploaded and the final order was passed. Accordingly, the impugned order came to be passed

ex-parte.

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W.P(MD)No.9452 of 2026

4. I have considered the arguments made on either side and

perused the material records of the case.

5. Considering the nature of the discrepancies noted, the

explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Since 20% of the disputed tax towards CGST and 42% towards SGST have been recovered, I am of the

view that one more opportunity can be granted to the petitioner.

6. In view thereof, the writ petition is allowed on the following

terms:-

i. The impugned order dated 27.06.2025 is set aside and the matter

is remanded back to the file of the respondent for reconsideration.

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W.P(MD)No.9452 of 2026

ii. The assessee shall appear before the respondent without fail and

submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders

in accordance with law.

iii.Since the impugned order of assessment is set aside, any

attachment of the bank account made pursuant to the impugned

order shall stand raised.

iv. No costs. Consequently the connected miscellaneous petitions

shall stand closed.

07.04.2026 Index: Yes

Speaking Order: Yes Neutral Citation: No

rgm

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W.P(MD)No.9452 of 2026

To

The Deputy State Tax Officer-2, The Deputy Commercial Tax Officer,

Shencottai Assessment Circle, Shencottai.

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W.P(MD)No.9452 of 2026

D.BHARATHA CHAKRAVARTHY , J .

rgm

W.P(MD)No.9452 of 2026 and

W.M.P(MD)Nos.7552 and 7554 of 2026

07.04.2026

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https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/06/2026 08:39:28 pm )

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