M/S. Ysa Sea Foods vs. Commercial Tax Officer
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Before: and
Mr.R.Parthiban, learned counsel for the State of Tamil Nadu, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned counsel for the State of Tamil Nadu appearing for the respondent. 3.The petitioner is before this Court against the impugned order impugned order passed by the respondent in Order Reference No.ZD331225281779Z dated 17.12.2025, whereby the proposal in the show cause notice in DRC 01 dated 30.09.2025 has been confirmed after scrutinizing the petitioner's GSTR 1, GSTR 3B, GST 2, GSTR 9 and GSTR 9C. 4.The case of the petitioner is that the petitioner is engaged in supply of exempted goods, namely, fish and therefore, the petitioner is not liable to pay tax. It is submitted that the petitioner failed to notice the receipt of the intimation in DRC 01A and the notice that preceded the show cause notice in DRC 01 dated 30.09.2025. 2/6 https://www.mhc.tn.gov.in/judis
It is submitted that the petitioner has requisite documents to substantiate that the petitioner is not liable to pay tax at all and that all the items which were purchased by the petitioner were from local fishermen, which were later sold by the petitioner. The petitioner has produced certain documents to substantiate the same. 6.Prima facie indications are that the petitioner may be exempted from payment of tax. 7.Considering the fact that the impugned order has been passed in the absence of a reply, I am inclined to grant one opportunity to the petitioner by remitting the case back to the respondent to pass a fresh order in lieu of the impugned order dated 17.12.2025. 8.Accordingly, the impugned order passed by the respondent in Order Reference No.ZD331225281779Z dated 17.12.2025 is hereby quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner filing a reply to the show cause notice dated 30.09.2025 together with requisite 3/6 https://www.mhc.tn.gov.in/judis documents to substantiate the case by treating the impugned order dated 17.12.2025 as an addendum to the show cause notice dated 30.09.2025, within a period of thirty days from the date of receipt of a copy of this order. 9.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 months of such reply. Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner, if any, shall also stand automatically vacated. 10.It is made clear that the bank attachment shall be lifted subject to the petitioner filing a reply to the show cause notice dated 30.09.2025 and the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned order. 10.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. 4/6 https://www.mhc.tn.gov.in/judis
Needless to state, before passing any such order, the respondent shall issue due notice on the petitioner. 12.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 30.07.2026 Internet : Yes / No mm To Commercial Tax Officer Turicorin II Assessment Circle Tuticorin Tamilnadu. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.