City Union Bank Limited vs. Appellant Deputy 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 Additional Government Pleader for the respondents.

The petitioner has aggrieved by the impugned order in Appeal No.AP/GST/894/2025 dated 04.11.2025, along with summary order in GST APL-04 dated 10.11.2025, whereby the petitioner’s appeal against the order dated 04.02.2025 issued for the tax period 2017-18 has been dismissed.

The impugned order records that due lack of documentary evidence supporting the claim for exemption towards the turnover of Rs.3,25,73,332/-, the decision of the Proper Officer seeking to levy tax, interest and penalty was justified.

The learned counsel for the petitioner submits that the petitioner has filed a detailed written submission before the first respondent. However, without considering the same, the impugned order has been passed. 3/7 https://www.mhc.tn.gov.in/judis

A perusal of the written submission filed before the first respondent during the course of personal hearing on 06.10.2025, prima facie indications are that the petitioner is indeed filed a detailed written submission along with annexure.

At this stage, the learned Additional Government Pleader for the respondents submits that the case may be remitted back to the first respondent to pass denovo order after considering the petitioner’s aforesaid reply/representation.

Recording the submission of the learned Additional Government Pleader for the respondents, the impugned orders dated 04.11.2025 and 10.11.2025 shall stand quashed and the case is remitted back to the first respondent to re-do the exercise.

It is made clear that the petitioner shall furnish all the documents, in case they have not filed along with aforesaid written submission within a period of thirty (30) days from the date of receipt of a copy of this order. 4/7 https://www.mhc.tn.gov.in/judis

In case the petitioner complies with the above stipulations, the first 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 documents.

In case the petitioner fails to comply with any of the stipulations, the respondents are 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 first respondent shall give due notice to the petitioner.

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. Index : Yes / No 31.07.2026 Internet : Yes / No apd 5/7 https://www.mhc.tn.gov.in/judis To 1. Appellant Deputy Commissioner (ST), Goods and Services Tax, Trichy and Vellore Division, 2nd Main Road, Ponnagar, Trichy.-1, Vellore Camp Officer, Vellore-1. 2. Assistant Commissioner (ST), Kumbakonam Town, Assmt Circle, Kumbakonam-612 001. 3. The Secretary of Government, Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai-600 009. 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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