Temple's Executive Officer challenged a GST assessment order under Section 74 TNGST Act, having failed to appear at three personal hearings. The Court quashed the impugned order in the interest of the temple and remanded the matter, directing appearance on a fixed date with records.
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1 W.P.(MD)NO.33559 OF 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 21.11.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.33559 of 2025 AND W.M.P.(MD)No.26485 of 2025
The Joint Commissioner / Executive Officer, Arulmigu Ramanathaswamy Temple, Rameswaram, Ramanathapuram District.
... Petitioner
Vs.
The State Tax Officer,(Intelligence Wing), O/o.the Joint Commissioner Inspection, Virudhunagar – 626 001.
... Respondent
Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned assessment order dated 10.07.2025 GSTIN:332400002493TMP/2024-25 for the assess year 2024-25 passed under the TNGST Act, 2017 and the consequential demand notices in Form-GST DRC-07 dated 16.07.2025 and quash the same and direct the respondent to re-do the assessment after affording the petitioner a reasonable and effective opportunity of hearing and to consider the documents furnished by the petitioner.
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2 W.P.(MD)NO.33559 OF 2025
For Petitioner : Mr.S.Ramesh For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader. * * *
O R D E R
Heard both sides.
Temple, Rameswaram is the writ petitioner. What is under challenge is the impugned assessment order passed under Section 74 of the TNGST Act 2017. It is seen that when the personal hearing notice was issued on as many as three occasions, the petitioner did not appear but wrote to the respondent seeking time on the ground that he is yet to receive guidance from his superior authority. The explanation given by the petitioner is not acceptable. However, taking into account the fact that the interest of the temple is involved, I quash the impugned order and remand the matter to the file of the respondent.
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3 W.P.(MD)NO.33559 OF 2025
15.12.2025 and produce all the relevant records. On the said date, reply shall be submitted in person. It is for the respondent to proceed
in the matter as per law, thereafter. This writ petition stands allowed accordingly. No costs. Consequently, connected miscellaneous petition is closed.
21.11.2025
NCC : Yes / No Index : Yes / No Internet : Yes/ No PMU
To:
The State Tax Officer,(Intelligence Wing), O/o.the Joint Commissioner Inspection, Virudhunagar – 626 001.
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G.R.SWAMINATHAN,J.
PMU
W.P.(MD)No.33559 of 2025
21.11.2025
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1 issue framed by the court
Whether the assessment order passed under Section 74 TNGST Act without the petitioner's effective participation could be quashed and remitted for fresh assessment.
2 provisions across 2 enactments
The Joint Commissioner / Executive Officer, Arulmigu Ramanathaswamy Temple, Rameswaram
The State Tax Officer,(Intelligence Wing), O/o.the Joint Commissioner Inspection, Virudhunagar
G.R.Swaminathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
