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CDJ 2025 MHC 6961 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : W.P. No. 45903 of 2025 & W.M.P. Nos. 51182 & 51183 of 2025
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Sri Jayam Enterprises, Represented by its Partner, B.Subramani Versus The State Tax Officer (ST), Thirukazhukundram Assessment Circle, Thirukazhukundram
Appearing Advocates : For the Petitioner: M/s. A. Divya, Advocate. For the Respondent: K. Vasanthamala, 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 107 of the GST enactments, 2017

2. Catch Words:
- limitation
- writ of certiorari
- show cause notice
- bank attachment
- deposit

3. Summary:
The petition under Article 226 seeks a writ of certiorari to quash an order dated 30‑09‑2024 issued after the petitioner ignored multiple show‑cause notices and personal hearing notices. The court notes that the limitation period for filing an appeal under Section 107 of the GST Act, 2017 has expired, as the petition was filed on 17‑11‑2025. Aligning with precedent, the court remits the matter to the respondent to pass a fresh order, conditioning it on the petitioner depositing 50 % of the disputed tax within 30 days. The petitioner must also file a reply to the original show‑cause notice. If the petitioner complies, the bank attachment will be lifted and a final order will be rendered within three months; otherwise, recovery proceedings will continue as if the petition were dismissed. The petition is disposed with these observations and no costs.

4. Conclusion:
Petition Allowed
Judgment :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN:33ALIPT0555E1Z8/2017-18 dated 30.09.2024 and quash the same.)

1. Mrs.K.Vasanthamala, 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 30.09.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 14.09.2023 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 30.09.2024.

4. The Petitioner was also issued with Reminders on 14.11.2023, 01.02.2024 and 17.02.2024, 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 27.11.2023, 05.02.2024 and 22.02.2024. 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 17.11.2025.

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 50% 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 14.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 30.09.2024 as an addendum to the Show Cause Notice dated 14.09.2023.

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 50% 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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