M/s. Ma Sk Traders Vs The State Tax Officer (Fac) — Writ and Judicial Review | Madras HC (2025)

M/s. Ma Sk Traders Vs The State Tax Officer (Fac) — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of with conditional quashing: on the petitioner depositing 25% of the disputed tax through the electronic cash ledger within thirty days, the ITC account attachment is to be raised forthwith and the impugned order stands quashed; petitioner to reply to the show cause notice within thirty days thereafter; respondent to grant personal hearing and pass final order within two months; on default, the benefit of the order stands automatically recalled and the impugned order can be enforced.

Issue for consideration

Whether the impugned GST order in GSTIN - 33DAQPK7024D1ZT/2019-20 dated 02.08.2024 issued by the respondent, challenged as without jurisdiction and in clear violation of statutory provisions, ought to be quashed.

Court's answer

Upon the petitioner's deposit of 25% of the disputed tax amount through the electronic cash ledger within thirty days, the attachment effected on the petitioner's ITC account shall be raised forthwith and the impugned order shall stand quashed.

Ratio / Principle

The petitioner shall thereafter reply to the show cause notice within thirty days, and the respondent shall provide an opportunity of personal hearing and pass final order within two months thereafter.

Key takeaways

If the petitioner fails to deposit the 25% amount and offer his reply to the show cause notice within the stipulated period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can be enforced.ratio¶¶19

Detailed headnote1 paragraphs

GST/Writ (Certiorari, Art. 226) — Madurai Bench of Madras High Court, single Judge (G.R.Swaminathan, J.), 23-10-2025 — Ex parte assessment order in GSTIN - 33DAQPK7024D1ZT/2019-20 dated 02.08.2024 passed by the State Tax Officer (FAC), Sattur-2 Assessment Circle, challenged as without jurisdiction; petitioner pleaded ignorance since notice was served only through the online portal — Writ petition disposed of on terms: petitioner to deposit 25% of the disputed tax amount through the electronic cash ledger within thirty days; on such compliance, attachment on the ITC account to be raised forthwith and the impugned order to stand quashed; petitioner to reply to the show cause notice within a further thirty days; respondent to afford personal hearing and pass final order within two months; on failure to deposit and reply, benefit of the order to be automatically recalled and the impugned order enforceable.

WP(MD) NO. 29756 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23-10-2025

CORAM

THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN

WP(MD) NO. 29756 of 2025

M/s. MA SK TRADERS Represented by its Proprietor, M. KALISWARAN, 33DAQPK7024D1ZT, 1842-D, Periyakaruppannan Road, Sivakasi.

Petitioner

Vs

The State Tax Officer (FAC) Sattur- 2 Assessment Circle, Commercial Tax Building, Virudhunagar. Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI, calling for the records in the impugned Order in GSTIN - 33DAQPK7024D1ZT/2019-20 dated 02.08.2024 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.

For Petitioner : Mr.S.Karunakar

For Respondent : Mr.R.Sureshkumar, Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It

is an ex parte order. The petitioner states that since notice was served only through on-

line portal, the petitioner was not aware of the same.

https://www.mhc.tn.gov.in/judis

3.The learned Additional Government Pleader appearing for the respondent submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced.

5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

23-10-2025

Skm

To

The State Tax Officer (FAC) Sattur- 2 Assessment Circle, Commercial Tax Building, Virudhunagar.

https://www.mhc.tn.gov.in/judis

G.R.SWAMINATHAN, J.

skm

WP(MD) NO. 29756 of 2025

23.10.2025

https://www.mhc.tn.gov.in/judis