Tvl Subbu Agency vs. The Assistant Commissioner (St)

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 Special Government Pleader for the respondents.

The petitioner is before this Court challenging the impugned proceedings in ASMT-13 dated 07.10.2025 bearing Reference in Ref.No. ZD3310250434220 passed by the respondent for the tax period July 2025. 4. The case of the petitioner is that the petitioner is engaged in sale of petrolium products, which is the outside the purview of the GST. However, the demand has been confirmed in absence of Monthly Return GSTR 3B for the month of July 2025. 2/6 https://www.mhc.tn.gov.in/judis

It is submitted that post facto, the petitioner has also filed the Return on 27.05.2026 together with late fee.

The learned Special Government Pleader for the respondent is however unable to confirm the same.

It appears that the petitioner is also engaged in sale of miscellaneous items, which are liable to tax, in respect of which GST has been paid by the petitioner for a sum of Rs.60,828/- (Rs.30,414/- x 2). The same stands reflected in the Return filed on 27.05.2026. 8. Considering the same, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order. The petitioner shall also file an appropriate reply together with requisite documents to substantiate the case by treating the Impugned Order dated 07.10.2025 as a Show Cause Notice within a period of thirty (30) days from the date of receipt of a copy of this order.

In case the petitioner complies with the above stipulations, the 3/6 https://www.mhc.tn.gov.in/judis 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.

In case the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner 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 05.08.2026 Internet : Yes / No apd 4/6 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (ST), Tuticorin-III Assessment Circle, Commercial Taxes Buildings, 282-A Beach Road, Tuticorin-628 001. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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