Tvl Southern Trade Link Vs The Commercial tax… — Writ and Judicial Review | Madras HC (2025)

Tvl Southern Trade Link Vs The Commercial tax… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petitions disposed of with observations: petitioner to deposit 25% of the disputed tax within 30 days and file a reply to the show cause notice within 30 days; subject to compliance, the impugned assessment orders stand quashed; respondents to pass fresh orders after hearing the petitioner. No costs; connected miscellaneous petitions closed.

Issue for consideration

Whether the writ petitions challenging the impugned GST assessment orders are entertainable, given that the petitioner has slept over its rights and did not reply to the respective show cause notices. +1 more

Court's answer

A writ petition challenging the correctness of the decision in the impugned order cannot be entertained where the petitioner has slept over its rights and approached the Court belatedly.

Ratio / Principle

Notwithstanding the above, the Court came to the rescue of the petitioner by permitting it to deposit 25% of the disputed tax within 30 days from receipt of a copy of the order; subject to such compliance, the impugned orders shall stand quashed.

Key takeaways

The petitioner shall file a reply to the show cause notice that preceded the impugned order within 30 days from the date of receipt of a copy of the order.ratio¶37
Upon such compliance, the respective respondents shall proceed to pass fresh assessment orders.ratio¶38
The petitioner shall be heard before the fresh orders are passed.ratio

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench) [C. Saravanan, J.] - W.P.(MD) Nos.13765, 13766 & 13768 of 2025 (decided 02.06.2025): Common order disposing of three writ petitions under Article 226 filed by Tvl Southern Trade Link challenging GST assessment orders dated 05.12.2023, 27.04.2024 and 28.08.2024 for assessment years 2017-18, 2018-19 and 2019-20. The Court observed that the petitioner had slept over its rights and had not replied to the respective show cause notices, and that a writ petition challenging the correctness of the impugned order could not be entertained. However, coming to the rescue of the petitioner, the Court permitted it to deposit 25% of the disputed tax within 30 days and to file a reply to the show cause notice within 30 days; subject to such compliance, the impugned orders were directed to stand quashed, with liberty to the respondents to pass fresh orders after hearing the petitioner. Writ petitions disposed of with no costs; connected miscellaneous petitions closed.

W.P.(MD) Nos.13765, 13766 & 13768 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED: 02.06.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.(MD) Nos.13765, 13766 & 13768 of 2025 and W.M.P.(MD)Nos.9928, 9935 & 9940 of 2025

In W.P.(MD) No.13765 of 2025:

Tvl Southern Trade Link, rep. by its Partner Ramesh

... Petitioner

Vs

1.The Commercial Tax Officer/Proper Officer, Paramakudi Assessment Circle, Paramakudi. ... Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN. 33ACLFS4457J1ZQ/2017-18, dated 05.12.2023 and quash the same as illegal as devoid of merits and direct the respondent to redo the assessment proceedings for the year 2017-18.

In W.P.(MD) No.13766 of 2025:

Tvl Southern Trade Link, rep. by its Partner Ramesh ... Petitioner

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Vs

W.P.(MD) Nos.13765, 13766 & 13768 of 2025

1.The Commercial Tax Officer/Proper Officer, Paramakudi Assessment Circle, Paramakudi.

... Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN. 33ACLFS4457J1ZQ/2018-19, dated 27.04.2024 and quash the same as illegal as devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19.

In W.P.(MD) No.13768 of 2025:

Tvl Southern Trade Link, rep. by its Partner Ramesh ... Petitioner Vs 1.The Deputy State Tax Officer-1 (ST). Paramakudi Assessment Circle, Paramakudi. ... Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN. 33ACLFS4457J1ZQ/2019-20, dated 28.08.2024 and quash the same as illegal as devoid of merits and direct the

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W.P.(MD) Nos.13765, 13766 & 13768 of 2025

respondent to redo the assessment proceedings for the year 2019-20.

For petitioner : Mr.Raja.Karthikeyan (in all W.Ps) For respondent : Mr.R.Suresh Kumar (in all W.Ps) Additional Government Pleader

COMMON ORDER

By this common order, these three Writ Petitions are taken up for disposal. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent in these three Writ Petitions.

These Writ Petitions are filed before this Court against the impugned order dated 05.12.2023, 27.04.2024 and 28.08.2024, respectively, passed for the assessment years 2017-18, 2018-19 and 2019-20, respectively. The petitioner has slept over its rights and approached this Court by way of these Writ Petition. Such Writ Petition, challenging the correctness of the decision in the impugned order, cannot be entertained. However, it is noticed that the petitioner has not replied to the respective show cause notice.

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W.P.(MD) Nos.13765, 13766 & 13768 of 2025

Under the similar circumstances, the Court is inclined to come to the rescue of the petitioner by permitting the petitioner to deposit 25% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. Subject to the petitioner’s compliance of the above requirements, the impugned order shall stand quashed. The petitioner shall file a reply to the show cause notice that preceded the impugned order within a period of 30 days from the date of receipt of a copy of this order.

The respective respondent shall, thereafter, proceed to pass fresh orders.

Needless to state, the petitioner shall be heard before passing such order.

These Writ Petitions are disposed of, with above observations. No costs. Consequently, connected miscellaneous petitions are closed.

Index : Yes / No Internet : Yes / No apd

02.06.2025

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W.P.(MD) Nos.13765, 13766 & 13768 of 2025

To

1.The Commercial Tax Officer/Proper Officer, Paramakudi Assessment Circle, Paramakudi.

2.The Deputy State Tax Officer-1 (ST). Paramakudi Assessment Circle, Paramakudi.

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W.P.(MD) Nos.13765, 13766 & 13768 of 2025

C.SARAVANAN, J.

apd

W.P.(MD) Nos.13765, 13766 & 13768 of 2025

02.06.2025

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