Tvl.Mz2 Fabrication vs. Deputy State Tax Officer - 2
Held
The Court quashed the impugned order and remitted the case back to the respondent for fresh adjudication. This was subject to the petitioner depositing 25% of the disputed tax and filing a reply to the show cause notice within a specified period.
Facts
The petitioner challenged an assessment order passed by the respondent. Although a show cause notice was issued with an opportunity for personal hearing, the petitioner did not avail it and consequently suffered the impugned order. The limitation period for filing an appeal had expired.
Key Issues
Whether the assessment order should be set aside and the matter remanded for fresh adjudication, considering the petitioner's willingness to pre-deposit a portion of the disputed tax and file a reply.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.08.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.18415 of 2026 Tvl.MZ2 Fabrication, rep. by its Proprietor Syed. ... Petitioner Vs Deputy State Tax Officer - 2, Ramanathapuram Assessment Circle, Commercial Tax Office Building, Ramanathapuram District – 623501. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in Form GST DRC-07 GSTIN 33FQAPS4431N1ZK/2021-22, dated 21.11.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further, direct the Respondent to re-do the assessment afresh after providing me an opportunity of Personal Hearing as per the provisions of the GST Act. 1/6 https://www.mhc.tn.gov.in/judis For petitioner : Mr. A. Satheesh Murugan For respondent : Mr.R.Parthiban Special Government Pleader **
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