W.P(MD)No.29876 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.10.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.29876 of 2025 and W.M.P.(MD)Nos.23112 & 23113 of 2025 M/s.Sri Meenakshi Lorry Services, Rep.by its Priprietor A.Ramesh, 33AQJPR2021H1Z4, 14/1, Vasantha Illam, Jeevanantham Street, Sellur, Madurai – 625 002. ... Petitioner Vs. The Deputy State Tax Officer -1, KK Nagar Assessment Circle, Madurai. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records in the impugned order in Ref.No.ZD330424217748B dated 27.04.2024 and consequential rectification order in Ref.No.ZD331124059904G dated 09.11.2024 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.29876 of 2025 For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Sureshkumar, Additional Government Pleader ORDER Heard both sides. 2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.The learned Additional Government Pleader submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount. 4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.29876 of 2025 the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced. 5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 23.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No SKM To: The Deputy State Tax Officer -1, KK Nagar Assessment Circle, Madurai. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.29876 of 2025 G.R.SWAMINATHAN, J. SKM W.P(MD)No.29876 of 2025 and W.M.P.(MD)Nos.23112 & 23113 of 2025 23.10.2025 4/4 https://www.mhc.tn.gov.in/judis