W.P.(MD) No. 19884 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 19884 of 2026 and W.M.P.(MD) No.14677 of 2026 M/s.Murugan Electricals, rep. by its Proprietor R.Sekaran. ... Petitioner Vs The Deputy State Tax Officer, Commercial Tax Building, Paramakudi. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records in the impugned Order in GSTIN 33CQKPS1366P1Z5/ 2021-22 dated 19.12.2025 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For petitioner : Mr. S.Karunakar 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19884 of 2026 For respondent : M/s.P.Sudarkodi Natchiyar Counsel for State of TN ***** ORDER This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Counsel for State of TN for the respondent. 2. The petitioner is before this Court against the impugned order dated 19.12.2025, whereby the proposal in show cause notice in DRC 01 dated 28.08.2025 issued for the tax period 2021-22 has been cofirmed in absence of reply. 3. The learned counsel for the petitioner submits that the petitioner is suffering from parkinson disease, acute gastro enteritis, acute kidney injury and dyselectrolytemia and therefore, the petitioner could not file reply. 4. Considering the predicament of the petitioner, I am inclined to come to 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19884 of 2026 the rescue of the petitioner by remitting the case back to the respondent to pass fresh orders, subject to the filing of the reply to the show cause notice that preceded the impugned order. 5. The petitioner shall file a reply to the notice that preceded the impugned order within a period of thirty (30) days from the date of receipt of a copy of this order, by treating the impugned order as addendum to the Show Cause Notice. 6. In case the petitioner files a reply within the stipulated period, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner. 7. In case the petitioner fails to file reply within the period stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19884 of 2026 8. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 15.07.2026 Internet : Yes / No apd To The Deputy State Tax Officer, Commercial Tax Building, Paramakudi. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19884 of 2026 C.SARAVANAN, J. apd W.P.(MD) No. 19884 of 2026 15.07.2026 5/5 https://www.mhc.tn.gov.in/judis