W.P.No.18921 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.05.2025 CORAM : THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.No.18921 of 2025 The Commissioner Udhagamandalam Municipality Muicipal Office, Udhagamandalam 643 001 The Nilgiris District. .. Petitioner Vs. 1. The Deputy Commissioner / Appellate Authority State Tax Officer, Department of Commercial Taxes Dr. Balasundaram Road, ATT Colony Gopalapuram, Pappanaickenpalayam Coimbatore Post and District 641 018. 2. The State Tax Officer (ST) (FAC) Udhagamandalam (North) Assessment Circle Commercial Tax Department Udhagamandalam 643 001 Nilgiris District. .. Respondents Prayer: Petition filed under Article 227 of the Constitution of India, to issue a writ of certiorarified mandamus, to call for the records of the 2nd respondent vide proceedings in GSTIN:33AAALU0239M2ZV/2018-19 dated 21.02.2025 and quash the same and consequently direct the 2nd respondent to reopen the issue and afford opportunity of re-submitting the GST returns in the GST portal for the year 2018-19. For the Petitioner : Ms.S.Varsha For the Respondent : Mrs.K.Vasanthamala Government Advocate (CT) ORDER Heard both sides. https://www.mhc.tn.gov.in/judis W.P.No.18921 of 2025 2. The Udhagamandalam Municipality is the writ petitioner herein. The Local Body suffered an order under Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017. It appears that the impugned order came to be passed on account of the erroneous filing of the previous Auditor of the Local Body. 3. Before passing the impugned order, notice appears to have been sent, but was posted in the Additional Notices Tab of the web-portal maintained by the respondents, which was not noticed by the petitioner. This lapse on the part of the petitioner appears to be inadvertent. It also appears that the petitioner has paid more than 25% of the demand amount. 4. In this view of the matter, the impugned order is set aside and the matter is remitted back to the file of the Assessing Officer. The petitioner will appear before the Assessing Officer on 10.06.2025 at 4:00 pm and place all the relevant materials before the Assessing Officer. The petitioner is also given liberty to set right the filing. The Assessing Officer, after giving due opportunity to the petitioner to file earlier returns properly, shall pass an order afresh on merits and in accordance with law. https://www.mhc.tn.gov.in/judis W.P.No.18921 of 2025 5. The writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.Nos.21201 and 21203 of 2025 are closed. 22.05.2025 Speaking Order/Non-Speaking Order Neutral Citation:Yes/No Index: Yes/No drm/jeni To: 1. The Commissioner Udhagamandalam Municipality Muicipal Office, Udhagamandalam 643 001 The Nilgiris District. 2. The Deputy Commissioner / Appellate Authority State Tax Officer, Department of Commercial Taxes Dr. Balasundaram Road, ATT Colony Gopalapuram, Pappanaickenpalayam Coimbatore Post and District 641 018. 3. The State Tax Officer (ST) (FAC) Udhagamandalam (North) Assessment Circle Commercial Tax Department Udhagamandalam 643 001 Nilgiris District. https://www.mhc.tn.gov.in/judis W.P.No.18921 of 2025 G.R.SWAMINATHAN , J. (drm/jeni) W.P.No.18921 of 2025 22.05.2025 (1/6) https://www.mhc.tn.gov.in/judis