Tvl Sona Pipe Traders vs. The Deputy State Tax Officer-1 (St)/The Deputy Commercial Tax Officer

Both the Show Cause Notice and the impugned order have invoked Section 73 of TNGST Act, 2017, though with effect from 01.04.2024, Sections 73 and 74 of the TNGST Act, 2017, are not applicable and the machinery that is available is under Section 74A of the respective GST enactment. 5.It is the case of the petitioner that there is an erroneous consideration of the fact and that the petitioner had properly explained the difference in the GSTR 2A and GSTR 3B and therefore, the impugned order is liable to be set aside. It is submitted that there was no mistake on the part of the petitioner, which has been ignored by the respondent while passing the impugned order. 6.The learned counsel for the respondent fairly submits that the matter can be remitted back to the respondent to pass orders afresh under Section 74A of the respective GST enactment after hearing the petitioner. 7.Having considered the submissions made by the learned counsel for the petitioner and the learned counsel for the respondent, I am inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order in lieu of the impugned order, by treating the Show Cause Notice 3/6 https://www.mhc.tn.gov.in/judis in GST DRC 01 dated 29.11.2024, impugned order dated 20.02.2025 and the consequential Rectification Order dated 25.02.2026 as a notice under Section 74A. 8.It is for the petitioner to file a proper reply to the Show Cause Notice in GST DRC 01 dated 29.11.2021 within a period of 30 days from date of receipt of a copy of this order along with necessary documents to justify the defense. 9.Subject to the petitioner complying with the above stipulated condition, the respondent shall proceed to pass final orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. 10.In case, the petitioner fails to comply with the condition stipulated above, 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. 11.Needless to state, before passing any such order, the respondent shall give due notice to the petitioner. 4/6 https://www.mhc.tn.gov.in/judis

This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 14.07.2026 Internet : Yes / No mm To The Deputy State Tax Officer-1 (ST)/ The Deputy Commercial Tax Officer Kumbakonam Town Assessment Circle Commercial Taxes Buildings Kumbakonam. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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