W.P.(MD) No. 20782 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 20782 of 2026 and W.M.P.(MD) No.15432 of 2026 Tvl. Vasanth Enterprises, rep. by its Proprietor B.Vasanth ... Petitioner Vs The State Tax Officer, Nagercoil - 2 Assessment Circle, Commercial Taxes Buildings, Mead Street, Nagercoil. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33AIOPV6566C1ZV/2021-22 dated 27.12.2025 for the assessment year 2021-22 passed by the respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard. 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20782 of 2026 For petitioner : Mr.N. Sudalai Muthu For respondent : Mr.R.Parthiban Counsel for State of TN ***** ORDER Mr.R.Parthiban, learned Counsel for State of TN, takes notice for the respondent. 2. This Writ Petition is taken up for final 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. 3. In this Writ Petition, the petitioner has challenged the impugned Assessment Order in GSTIN 33AIOPV6566C1ZV/2021-22 dated 27.12.2025 passed under section 73 of TNGST Act 2017 for the assessment year 2021-22 by the respondent, which was preceded by a Show Cause Notice in GST DRC 01 dated 30.09.2025, wherein the petitioner was also called upon to appear for 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20782 of 2026 personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 27.12.2025. 4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 21.07.2026. 5. At this stage, the learned counsel for the petitioner submits that as the petitioner is engaging in paddy and rice tranding, the supply made by the petitioner is exempted under the provisions of respective GST enactments, 2017 and however, the petitioner is willing to pre-deposit 10% of the disputed tax as confirmed by the impugned order as a condition for de novo adjudication. 6. The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- “The writ petitioner undertakes to pay 10% of the disputed tax.” 7. In view of the above, the impugned order is quashed and the case is 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20782 of 2026 remitted back to the respondent to pass a fresh order subject to the petitioner depositing 10% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. The above concession is given only in view of the submission made by the learned counsel for the petitioner that the supply made by the petitioner is exempted under the provisions of respective GST enactments, 2017. 8. Within such time, the petitioner shall also file a reply to the Show Cause Notice in GST DRC 01 dated 30.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 27.12.2025 as an addendum to the Show Cause Notice dated 30.09.2025. 9. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit. 10. In case the petitioner fails to comply with any of the stipulations, the 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20782 of 2026 respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 11. Needless to state, before passing any such order, the respondent shall give due notice to the petitioner. 12. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No 27.07.2026 Internet : Yes / No apd To The State Tax Officer, Nagercoil - 2 Assessment Circle, Commercial Taxes Buildings, Mead Street, Nagercoil. 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20782 of 2026 C.SARAVANAN, J. apd W.P.(MD) No. 20782 of 2026 27.07.2026 6/6 https://www.mhc.tn.gov.in/judis