Tvl. Peruvalam P.A.C.B.LTD.903 vs. The Deputy State Tax Officer
Held
The Court quashed the impugned order dated 11.12.2025. The case was remitted back to the respondent to pass a fresh order. This was made conditional upon the petitioner depositing 10% of the disputed tax in cash from their Electronic Cash Ledger within thirty days of receiving the order. Additionally, the petitioner was directed to file a reply to the Show Cause Notice dated 24.09.2025, along with supporting documents, within the same period, treating the impugned order as an addendum to the Show Cause Notice. If these conditions were met, the respondent was to proceed to pass a final order on merits and in accordance with law, preferably within three months of the petitioner's reply and pre-deposit. Failure to comply would allow the respondent to proceed with recovery as if the writ petition was dismissed. The respondent was also mandated to provide due notice to the petitioner before passing any order.
Facts
The petitioner, Tvl. PERUVALAM P.A.C.B.LTD., filed a Writ Petition challenging an order in Form GST DRC-07 dated 11.12.2025, passed by the Deputy State Tax Officer, Nagercoil, for the assessment year 2021-22. The petitioner sought to quash this order, describing it as cryptic, non-speaking, illegal, arbitrary, and without jurisdiction. They requested the court to direct the respondent to pass a fresh assessment order after providing an opportunity of being heard. The petitioner also expressed willingness to deposit 10% of the disputed tax. The court noted that the facts were almost identical to a previously decided similar writ petition.
Key Issues
1. Whether the order dated 11.12.2025, passed by the respondent under Section 73 of the TNGST Act, 2017, is liable to be quashed for being cryptic, non-speaking, illegal, arbitrary, and without jurisdiction? Petitioner's Arguments: The petitioner contended that the impugned order was passed without providing a proper opportunity of being heard and was therefore illegal, arbitrary, and without jurisdiction. They argued that the order was cryptic and non-speaking, failing to address their case adequately. The petitioner also indicated their willingness to deposit 10% of the disputed tax. Respondent's Arguments: The judgment does not record any specific arguments made by the respondent. However, the court's subsequent directions imply that the respondent's initial order was found to be deficient.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
__________ Page1 of 4 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.(MD)No.18213 of 2026 Tvl. PERUVALAM P.A.C.B.LTD.903, Represented by its Secretary Arul Jayakumar, GSTIN 33AABAP6154A1Z2, 1/136, Christopher Nagar, Parvathipuram Post, Kanniyakumari - 629003 ..Petitioner(s)
Vs The Deputy State Tax Officer Nagercoil - 2 Assessment Circle, Commercial Taxes Buildings, Mead Street, Nagercoil, Kanniyakumari. ..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED MANDAMUS to call for the records on the file of the respondent in GSTIN 33AABAP6154A1Z2 / 2021-22 (Form GST DRC 07) dated 11.12.2025 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 after affording opportunity of being heard or pass such further or other orders, as the Hon’ble Court may deem fit and proper in the circumstances of th
The judgment continues below.
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