Tvl. Npt Tomatoes vs. The State Tax Officer

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 Government Advocate (Tax) for the respondent.

The petitioner is before this Court against the Impugned Order in GST Form 07 dated 23.12.2025 bearing reference in GSTIN: 33CPRPS6076J2Z2/2021-22 of the respondent under Section 73 of the respective GST enactments, whereby the proposal in the Show Cause Notice in GST DRC 01 dated 17.09.2025 has been confirmed in the absence of a reply, after scrutiny of the Returns filed by the petitioner under Section 59 read with Section 61 of the respective GST enactments. 2/6 https://www.mhc.tn.gov.in/judis

It is the case of the petitioner that the petitioner is engaged in the sale of agricultural products, namely, Tomato, and that the petitioner has been wrongly imposed tax at 12%.

On a specific query as to the input on the supplies received, learned counsel for the petitioner has drawn attention to the Return filed in Form GSTR-9 dated 01.11.2022, wherein the total Input Tax Credit reflected in Form GSTR-2A is Rs.37,006/- (RS.18,503/- x 2). Prima facie indications are that the petitioner would have been engaged in the sale of exempted commodities, as the input tax reflected in the GSTR-2A for the aforesaid sum could be towards transportation and other charges. This has not been availed or utilized by the petitioner towards the turnover of Rs.2,03,38,809/-.

In the discussion portion, the tax has been quantified at 18%, whereas in the revenue abstract and in the ultimate paragraph, the tax has been quantified at 12%. 3/6 https://www.mhc.tn.gov.in/judis

The learned counsel for the petitioner submits that the petitioner will deposit 10% of the disputed tax to prove his bona fides. The submission of the learned counsel for the petitioner stands recorded. To that effect, he has made an endorsement in the Court bundle, as follows: “The Writ Petitioner undertakes to pay 10% of the disputed tax.”

In view of the above, the impugned order is quashed and the case is 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.

Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 17.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 23.12.2025 as an addendum to the Show Cause Notice dated 17.09.2025. 4/6 https://www.mhc.tn.gov.in/judis

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.

In case the petitioner fails to comply with any of the stipulations, the 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.

Needless to state, before passing any such order, the respondent shall give due notice to the petitioner.

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No 17.08.2026 Internet : Yes / No apd 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.