Tvl.Pk Associates vs. The Deputy State Tax Officer- 2 - Madras High Court, 22 June 2026

Cause title — parties, addresses and appearances

WP(MD). No.17110 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 22.06.2026 CORAM THE HONOURABLE MR. JUSTICE D.BHARATHA CHAKRAVARTHY WP(MD). No.17110 of 2026 and WMP(MD)No.12679 of 2026 Tvl.PK Associates, Represented by its Proprietor : K.Sankar, No.3H VS Apartment, Raynies Street, Murugankuruchi, Palayamkottai, Tirunelveli District. ... Petitioner Vs The Deputy State Tax Officer-2, Palayamkottai Assessment Circle, Commercial Taxes Buildings, Tirunelveli District. ... Respondent PRAYER :- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the respondent vide his proceedings in Form GST DRC-07, GSTIN 33BPYPS3871P1ZO/2018-19, dated 30.04.2024 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing him an opportunity of personal hearing as per the provisions of the GST Act. 1/4 https://www.mhc.tn.gov.in/judis WP(MD). No.17110 of 2026 For Petitioner : Mr.A. Satheesh Murugan For Respondent : Mr.P.Rajagopalan Government Standing Counsel

ORDER This Writ Petition is filed challenging the impugned order dated 30.04.2024. 2. The only contention raised in the instant case is that, when the impugned order was passed on account of the non-filing of returns, both a late fee and a penalty were imposed. It is the contention of the learned counsel for the petitioner that both cannot be imposed at the same time.

I have also heard the learned counsel for the petitioner.

Even with reference thereto, the petitioner did not avail himself of the opportunity during the course of the hearing when show cause notice was issued to the petitioner. In view thereof, I am of the view that an opportunity 2/4 https://www.mhc.tn.gov.in/judis can be granted to the petitioner. The Writ Petition is allowed on the following terms: i. The impugned order dated 30.04.2024 shall stand set aside and the matter is remanded back to the file of the respondent; ii. Within three weeks from the date of receipt of a web copy of this order, the petitioner shall file such additional reply and documents in support of their claim and it is for the respondent to consider the same and pass orders afresh in the manner known to law. (iii) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (iv) No costs. Consequently the connected miscellaneous petition is closed.

22.06.

2026 sji NCC : Yes/No 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji TO The Deputy State Tax Officer-2, Palayamkottai Assessment Circle, Commercial Taxes Buildings, Tirunelveli District. ORDER IN WP(MD) No.17110 of 2026 Date : 22/06/2026 4/4 https://www.mhc.tn.gov.in/judis