M/S. Vaibhav Cottex vs. The Deputy State Tax Officer

The writ petition is filed challenging the impugned order dated 21.06.2025 passed under section 129 into bracket three of the Tamil Nadu goods and services Tax Act 2017. 2.The petitioner is engaged in the business of procuring and selling cotton lint from the farmers. In the instant case, the petitioner had procured the cotton lint from the farmers across the border in the state of Telangana and even in the invoice, the place of activity is mentioned as Camp Office at the relevant place of procurement, which is Adilabad, Telangana. With the said knowledge, the goods were intercepted at Kayathar and now the impugned order is passed as if the petitioner is not carrying on the business from the registered place. 3.The learned counsel for the petitioner would contend that when the authorities even in the impugned order are considering the fact about the procurement from Adilabad and when the invoice also mentions the same 2 https://www.mhc.tn.gov.in/judis reasoning that it is not from the registered place of business smacks non- application of mind. 4.Per Contra, the learned Government Standing Counsel appearing on behalf of the respondent would submit that when the opportunity was granted, the petitioner did not file a reply bringing to the notice of the authority about the nature of his business and the procurement from Adilabad etc when the goods are not emanating from the registered place of business, the order has been passed. 5.I have considered the rival submissions made on either side and perused the material records of the case. 6.Considering the nature of business of the petitioner that is procuring from the place of the farmers and transporting the cotton lint, and considering the circumstances under which the petitioner is said to have not effectively utilized the opportunity to place their reply on record, I am of the view that an opportunity can be granted to the petitioner. 7.In view thereof, this writ petition is ordered on the following terms: (i)The impugned order dated 21.06.2025 shall stand set aside and the 3 https://www.mhc.tn.gov.in/judis matter is remanded back to the file of the respondent. (ii)Within two weeks from the date of receipt of copy of the order, the petitioner can file such reply and produce such document in support of its claim and it is for the respondent to re-consider the matter afresh in between Rajapalayam and Srivilliputhur. (iii)No costs. Consequently, connected miscellaneous petitions are closed. 23.06.2026 NCC:Yes/No To 1.The Deputy State Tax Officer (Roving Squad) Team – C, Virudhunagar (Intelligence), Ct Buildings, Virudhunagar. 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)Nos.12823 and 12824 of 2026 23.06.2026 5 https://www.mhc.tn.gov.in/judis