Tvl Rajesh Traders Vs The State Tax officer/Commercial Tax Officer

Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARI, calling for the records of the impugned order passed by the Respondent in GSTIN 33AMKPR6851N1ZC/2021-2022 dated

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

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W.P(MD)No.16035 of 2026

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19.12.2025 along with Form GST DRC-07 in Reference No.ZD331225319290U dated 20.12.2025 and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g) of the Constitution and to pass such further or other orders as this Honble Court may deem fit and proper in the facts and circumstances of the case and thus render justice.

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For Petitioner :Mr.M.N.Bharathi For Respondents :Mr.R.Parthiban Government Standing Counsel

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ORDER

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This writ petition challenges the impugned order dated

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19.12.2025 which is an assessment order passed under

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Section 73 of the GST Act 2017.

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2.I have heard the learned counsel for the petitioner

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and the learned Government Standing Counsel appearing for

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the respondents.

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

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W.P(MD)No.16035 of 2026

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3.Upon perusal of the impugned orders, it can be seen that the

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petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned exparte orders came to be passed.

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4.Even though this Court imposes 25% of the disputed tax amount

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as a condition to grant an opportunity, since in this case, the petitioner is said to have dealing with the exempted goods, no additional condition is imposed.

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5.In view thereof, the Writ Petition is allowed on the

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following terms:

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(i)Since the petitioner is dealing with the exempted

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goods, the impugned order dated 19.12.2025 is set aside and the matter is remanded back to the file of the respondent for reconsideration.

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(ii)The assessee shall appear before the respondent

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