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CDJ 2025 MHC 6914 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : W.P. No. 45908 of 2025 & W.M.P. Nos. 51189 & 51190 of 2025
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Tvl.Sree Durga Precision, Chennai Versus The Deputy State Tax Officer Office of the State Tax Officer (ST, Chennai
Appearing Advocates : For the Petitioner: Rupesh Sharam, Advocate. For the Respondent: M/s. K. Vasanthamala, Government Advocate.
Date of Judgment : 01-12-2025
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India
- Section 73
- Section 107 of the respective GST enactments, 2017

2. Catch Words:
- limitation
- writ of certiorari
- natural justice
- remand
- bank attachment

3. Summary:
The petition under Article 226 sought a writ of certiorari to quash a GST order dated 20‑02‑2025, alleging violation of natural justice and non‑conformity with a Madras High Court decision. The court noted that the limitation period for filing an appeal under Section 107 of the GST enactments had expired, as the petition was filed on 21‑11‑2025. Consequently, the petition was disposed of at the admission stage with the consent of both parties. The court remitted the matter to the revenue authority to pass a fresh order, subject to the petitioner depositing 25 % of the disputed tax within 30 days and filing a reply to the show‑cause notice. Bank attachment was ordered to be lifted upon compliance; otherwise, recovery proceedings may continue. No costs were awarded and related petitions were closed.

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 of the respondent in GSTIN:33AYRPG3532G3ZH/2020-21 and consequential order u/s 73 and Summary of the Order in Form GST DRC-07 bearing Reference No.ZD330225205239Q dated 20.02.2025 and quash the same as it has been pased in gross violation of principles of natural justice and not in conformity with the principles laid by the decision of the Hon’ble Madras High Court in the case of JAK Communications Vs. The Depty Commercial Tax Officer and Ors. (WP No.35453 of 2023, dated 19.12.2023.)

1. M/s.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

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

3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 bearing Ref.No No.ZD330225205239Q dated 20.02.2025 which was preceded by a Show Cause Notice in GST DRC-01 dated 28.10.2024 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 20.02.2025.

4. 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 21.11.2025.

5. Under similar circumstances, Orders have been quashed and cases have been remitted back 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.

6. 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.

7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 28.10.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 20.02.2025 as an addendum to the Show Cause Notice dated 28.10.2024.

8. 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.

9. 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.

10. 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.

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

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