Tvl Sudarshana Enterprises Vs The State Tax Officer

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W.P(MD)No.16316 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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Dated: 16.06.2026

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CORAM

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THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

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W.P(MD)No.16316 of 2026 and

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W.M.P(MD)Nos.12168 and 12169 of 2026

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Tvl Sudarshana Enterprises, GSTIN 33EBAPK2222K1Z1, Represented by its Proprietor Mr.Suresh, 2/103D, Madathoor Byepass Road, Thoothukudi - 628 008. ... Petitioner Vs. The State Tax Officer, Commercial Tax Buildings, Kadalaiyur Road, Ettaypauram, Thoothukudi - 628 902. ...Respondent

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Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT of CERTIORARI, call for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD330725151645A/2021-22 dated 16.07.2025 issued by the Respondent and quash the same being illegal, invalid without jurisdiction and pass such other orders as this Honourable Court may deem it fit and necessary in the nature and circumstances of the case and thus render justice.

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

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W.P(MD)No.16316 of 2026

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For Petitioner : Mr.Meera Ramesh For Respondent : Mr.P.Rajagopalan Government Standing Counsel

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ORDER

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This writ petition challenges the impugned order dated

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16.07.2025, which is an assessment order passed under Section 73 of the TNGST Act, 2017.

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I have heard the learned counsel for the petitioner and the learned Government Standing Counsel representing the revenue.

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By the impugned order, the assessment was made ex parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer’s explanation on merits and the reasons for not participating in the assessment proceedings are summarised briefly and presented in a table below:-

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

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W.P(MD)No.16316 of 2026

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Discrepancies found/Grounds on the order ispassed	which Explanation offered by the Assessee on merits	Explanation availing opportunity	for not the
Non-filing of returns GSTR9/9C	annual Respondent levied late fee of Rs.1,61,800/- u/s. 47(2) along with general penalty of Rs.50,000/- u/s.125. It is a settled principle of law that a tax payer cannot be penalized twice under different provisions for the exact same programmatic omission. The petitioner has agree to pay 25% of late fee as an conditional deposit.	Petitioner's Registration already been c with effect 01.11.2021, petitioner was unaware of communicatio	GST had ancelled from the entirely these n.

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Considering the nature of the discrepancies noted, the

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explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee on the condition of depositing 25% of the disputed late fee amount.

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

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W.P(MD)No.16316 of 2026

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In view of this, the writ petition is allowed on the following

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terms:-

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i. Within four weeks of receiving the web copy of the order, the petitioner shall deposit 25% of the late fee amount with the respondent, without waiting for a certified copy of the order.

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ii. Upon such deposit, the impugned order dated 16.07.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent.

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iii. The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law.

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

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W.P(MD)No.16316 of 2026

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iv. Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised.

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