(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records in connection with the order passed by the respondent in GSTIN/ID 33AAMCP2675F1ZB in Reference No.ZD3308250276501 dated 04-08- 2025 and quash the same as illegal.)

1. Mrs.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 Order dated 04.08.2025 in Form DRC-07 for the tax period 2023-24 under Section 74 of the respective GST Enactments by the respondent. The impugned Order was preceded by a Show Cause Notice in DRC-01 dated 29.11.2024 followed by a Personal Hearing Notice on 29.07.2025, to which, the Petitioner failed to reply and thus, suffered the impugned Order.

4. It is the case of the Petitioner that the Petitioner failed to respond to the Show Cause Notice in DRC-01, as it was posted in the Web Portal and that the Petitioner became aware of the same only when the Petitioner attempted to generate certain returns from the GST Portal.

5. It is submitted by the learned counsel for the Petitioner that the Petitioner has a fair case to succeed and therefore, one opportunity may be given to the Petitioner. The learned counsel for the Petitioner also submitted that the Petitioner will deposit 25% of the disputed tax as condition for de novo adjudication.

6. On the other hand, learned Government Advocate for the respondent would submit that this Writ Petition is liable to be dismissed in light of the decision of the Hon'ble Supreme Court in Asstt. Commr.(CT), LTU, Kakinada V. Glaxo Smith Kline Consumer Health Care Ltd., [C.A.No.2413 of 2020, dated 06.05.2020], where, the Hon’ble Supreme Court has held that the limitation prescribed under the Act for filing the appeal cannot be extended.

7. I have considered the submissions made by the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

8. Under similar circumstances, orders have been quashed and the cases have been remitted back to pass a fresh order on terms subject to such Assessee depositing 10% 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.

9. 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 on merits 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.

10. Within such time, the petitioner shall also file a reply to the Show Cause Notice dated 29.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 04.08.2025 as an addendum to the aforesaid Show Cause Notice.

11. Subject to the Petitioner complying 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 of such reply / pre-deposit. It is needless to state that, before passing any such order, the Petitioner shall be heard.

12. The attachment of the bank account of the Petitioner, if any, shall also stand automatically raised/vacated, subject to the Petitioner complying with the above stipulations.

13. It is made clear that bank attachment shall be lifted subject to the depositing 25% of the disputed tax as ordered above and the Petitioner not bring in arrears of any other amount barring the amount demanded under the impugned Order.

14. 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.

15. With the above directions, this Writ Petition stands disposed of. Consequently, connected miscellaneous petitions are closed. No costs.