Q Rich Interior v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.01.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.513 and 515 of 2026 Tvl.Q Rich Interior, Rep by its Proprietor Sathyamoorthy Chowdhry ... Petitioner Vs.
1.The State Tax Officer, Periyanaickenpalayam Assessment Circle, Coimbatore - 641 018.
2.The Deputy Commissioner (CT), Appellate Authority, Coimbatore.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in the order passed by the 1st respondent in GSTIN:33AXEPC3741R1ZC/20212022 along with DRC 07 Ref No.ZD331224284128H dated 31.12.2024 and consequential appellate order of the 2nd respondent in APL - 02 GSTIN/Temp ID/UIN:33AXEPC3741R1ZC dated 04.11.2025 and quash the same as arbitrary, bad in law and direct the 1st respondent to hear the case on merits. 1/6
For Petitioner : Mr.M.Narasimha Bharathi For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
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 Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 31.12.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 04.03.2024 for the tax period November 2021 - December 2021. By the impugned order, the following demand has been confirmed.
CGST SGST CESS Total Wrong Availment of ITC by way of ITC 168143 168143 12010 348296 Interest for wrong availment of ITC u/s.50(3) 83252 83252 172450 Penalty u/s.74(100%) 168143 168143 12010 348296 2/6
4. At this stage, the learned counsel for the Petitioner submits that the entire disputed tax and the CESS amount has been paid by the Petitioner.
5. Considering the fact that the impugned order dated 31.12.2024, the Petitioner would have been required to pre-deposited 50% of the disputed tax, as the Petitioner has failed to respond to the Show Cause Notice in GST DRC - 01 dated 04.03.2024. Since the disputed tax has been paid by the Petitioner, as it is evident from the extract of the Electronic Credit Ledger for the period between 23.05.2025 - 31.11.2025.
6. Following the consistent view taken by this Court under similar circumstances, the impugned order is quashed and the case is remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 04.03.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 31.12.2024 as an addendum to the Show Cause Notice dated 04.03.2024.
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7. In case the Petitioner complies with the above stipulations, the 1st 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.
8. In case the Petitioner fails to comply with any of the stipulations, the 1st 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.
9. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.
10. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 08.01.2026 jas 4/6
To:
1.The State Tax Officer, Periyanaickenpalayam Assessment Circle, Coimbatore - 641 018.
2.The Deputy Commissioner (CT), Appellate Authority, Coimbatore.
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C.SARAVANAN, J.
jas and W.M.P.Nos.513 and 515 of 2026 08.01.2026 6/6