W.P.No.18924 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.18924 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, calling for the records of the second respondent vide proceedings in GSTIN: 33AAALU0239M2ZV/2020-21 dated 10.02.2025 and 21.02.2025 and the consequential final notice issued by the second respondent vide GSTIN: 33AAALU0239M2ZV/2025-26 dated 14.05.2025 and quash the same and consequently direct the second respondent to reopen the issue and afford the opportunity of re-submitting the GST returns in the GST portal for the year 2020-21. For the Petitioner : Ms.S.Varsha For the Respondent : Mrs.K.Vasanthamala Government Advocate (CT) https://www.mhc.tn.gov.in/judis W.P.No.18924 of 2025 ORDER Heard both sides. 2. The Udhagamandalam Municipality is the writ petitioner herein. The Local Body suffered an order under Section 73 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 https://www.mhc.tn.gov.in/judis W.P.No.18924 of 2025 on merits and in accordance with law. 5. The writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.Nos.21206 and 21209 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. Page 3 of 5 https://www.mhc.tn.gov.in/judis W.P.No.18924 of 2025 G.R.SWAMINATHAN , J. (drm/jeni) W.P.No.18924 of 2025 22.05.2025 (2/6) https://www.mhc.tn.gov.in/judis W.P.No.18924 of 2025 W.P.No.18924 of 2025 G.R.SWAMINATHAN, J. Heard both sides. 2. This writ petition is listed today under the caption “for being mentioned” today. The learned counsel for the petitioner submitted that in the order dated 22.05.2025 made in this writ petition, the prayer portion has been wrongly mentioned. 3. Therefore, the Registry is directed to issue revised order copy by mentioning the correct portion of the prayer. 19.06.2025 drm/jeni/skm https://www.mhc.tn.gov.in/judis