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CDJ 2025 MHC 6917 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : W.P. No. 46980 of 2025 & W.M.P. Nos. 52487 & 52489 of 2025
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Krishnamoorthy Senthilrajkumar, Sole Proprietor of Tvl.S R & Co Versus The Commercial Tax Officer, Office of the State Tax Office, Kanchipuram
Appearing Advocates : For the Petitioner: Varun Ranganathan for M/s. N. Janani, Advocates. For the Respondent: Amirtha Poonkodi Dinakaran, Government Advocate.
Date of Judgment : 02-12-2025
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India
- Section 73 of the TNGST Act, 2017
- Section 107 of the respective GST enactments, 2017

2. Catch Words:
- Writ of Certiorari
- limitation
- appeal
- remand
- deposit of disputed tax
- bank attachment
- show cause notice

3. Summary:
The petition under Article 226 seeks a writ of certiorari to call for records and quash an order dated 23‑04‑2025 issued under Section 73 of the TNGST Act, 2017. The petitioner failed to appear at personal hearings and did not file replies to multiple reminders. The court noted that the limitation period for filing an appeal under Section 107 of the GST enactments had expired. Aligning with precedent, the court remitted the matter to the revenue department, directing the petitioner to deposit 25% of the disputed tax within 30 days and file a reply to the show‑cause notice. Upon compliance, the department must pass a fresh order within three months and lift the bank attachment. Failure to comply will allow the department to recover tax as if the petition were dismissed. The petition is disposed of without costs.

4. Conclusion:
Petition Dismissed
Judgment :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in Reference No.ZD330425173472H dated 23.04.2025 under Section 73 of the TNGST Act, 2017 along with a summary of the order dated 23.04.2025 in Reference No.ZD330425173472H on the file of the Respondent relating to F.Y.2021-22 and quash the same.)

1. Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 23.04.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 15.11.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 23.04.2025.

4. The Petitioner was also issued with Reminders on 19.12.2024, 03.01.2025 and 21.02.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 24.12.2024, 10.01.2025 and 03.03.2025. Thus, the impugned Order has been passed.

5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 25.11.2025.

6. Under similar circumstances, Order has been quashed and case has been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

7. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 15.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 23.04.2025 as an addendum to the Show Cause Notice dated 15.11.2024.

9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

10. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.

11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
 
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