M/s Petra Pavers Vs The Deputy State Tax Officer - 1 — Writ and Judicial Review

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari calling for the records in the impugned order in GSTIN 33BJCPM6275K1ZY/2021-22 dated 18.12.2025 issued by the Respondent and quash the same as it without jurisdiction and clear violation of statutory provisions.

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For petitioner : Mr. S Karunakar

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

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W.P.(MD) No. 19867 of 2026

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For respondent : M/s.P.Sudarkodi Natchiyar Counsel for State of TN

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ORDER

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This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Counsel for State of TN for the respondent.

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The petitioner is before this Court against the impugned order, dated 18.12.2025, wherein the demand has been confirmed for the tax period 2021-22.

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At this stage, it is informed by the learned counsel for the petitioner that

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the impugned order has been passed without any notice to the show cause notice and 28% of the tax amount towards both CGST and SGST has already been debited by the respondent.

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The learned counsel for the petitioner further submits that the petitioner will deposit 25% of the disputed tax, less the amount already recovered, in cash as a condition for de novo adjudication as the impugned order has been passed 2/5

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

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W.P.(MD) No. 19867 of 2026

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without any reply to the show cause notice that preceded the impugned order. The endorsement of the learned counsel for the petitioner on behalf of the petitioner reads as under:

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“Tax may be filed.”

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The learned Counsel for State of TN for the respondent submits that the recovery of amount may be subject to verification and the respondent has no objection in remitting the case back to the respondent to pass fresh orders subject to the deposit of 25% of the disputed tax.

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Recording the same, the impugned order stands quashed subject to the petitioner depositing 25% of the disputed tax in cash, less the amount already recovered as undertaken within a period of thirty (30) days from the date of receipt of a copy of this order. Needless to state, the recovery of amount shall be subject to verification.

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The petitioner shall file a reply to the notice that preceded the impugned order by treating the impugned order as addendum to the Show Cause Notice.

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

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W.P.(MD) No. 19867 of 2026

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In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.

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In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

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