M/S.Sri Om Sakthi Traders v. The State Tax Officer (Intelligence)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.11.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos.886, 890, 897 & 898 of 2025 M/s.Sri Om Sakthi Traders, Rep.by its Director S.Suresh Kumar, No.33-1 C, M.P.Koil Street, Bhuvanagiri - 608 601 Cuddalore District.
... Petitioner in all W.Ps Vs The State Tax Officer (Intelligence) Data Analytics Unit, Cuddalore Division, Office of the Commercial Tax Officer, No.1, Vallalar Nagar, Manjakuppam, Cuddalore - 607 001.
... Respondent in all W.Ps Prayer in W.P.No.728 of 2023: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the respondent in its impugned proceedings vide Form GST DRC-07 bearing GSTIN 33AYDPS3972Q1ZO/2019-20 dated 28.08.2024 1/8
with order u/s.74 bearing Ref.No:ZD3308242637180 dated 28.08.2024 along with the consequential Rectification order passed by the Respondent vide GSTIN 33AYDPS3972Q1ZO/2019-20 dated 23.12.2024 with Rectification order bearing Ref No: ZD331224195929X 23.12.2024 for the tax period April, 2019 to March 2020, quash the same. Prayer in W.P.No.731 of 2023: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the respondent in its impugned proceedings vide Form GST DRC-07 bearing GSTIN 33AYDPS3972Q1ZO/2021-22 dated 28.08.2024 with order u/s.74 bearing Ref.No:ZD330824263165D dated 28.08.2024 along with the consequential Rectification order passed by the Respondent vide GSTIN 33AYDPS3972Q1ZO/2021-22 dated 23.12.2024 with Rectification order bearing Ref No: ZD3312241956649 dated 23.12.2024 for the tax period April, 2021 to March 2022, quash the same. For Petitioner : Ms.R.Hemalatha (in all W.Ps) For Respondents : Mr.C.Harsha Raj Special Government Pleader (in all W.Ps) COMMON ORDER 2/8
Both the writ petitions are being disposed of, after hearing the learned counsel for the petitioner and the learned Special Government Pleader for the respondent.
2. In these writ petitions, the petitioner has challenged the impugned orders both dated 28.08.2024, passed under Section 74 of the respective GST Enactments along with the consequential Rectification orders both dated 23.12.2024 passed by the Respondent passed for the tax periods 2019-20 and 2021-22 under Section 161 of the respective GST Enactments, whereby the applications filed for rectification were rejected.
3. Thus, these writ petitions were filed immediately within the condonable period of limitation prescribed under Section 107 of the respective GST Enactments i.e on 06.01.2025.
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4. Under similar circumstances, Orders have been quashed and cases have been remitted back to the respondent to pass fresh orders 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. 5.Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the cases are remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 10% 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.
6. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 both dated 19.06.2024 together 4/8
with requisite documents to substantiate the cases by treating the impugned Assessment Orders both dated 28.08.2024 as an addendum to the Show Cause Notices both dated 19.06.2024.
7. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass final 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. Subject to the Petitioner complying with the above stipulations, if any attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
8. It is made clear that bank attachment shall be lifted subject to the deposit of 10% of disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned orders dated 28.08.2024.
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9. 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 these Writ Petitions were dismissed in limine today.
10. Needless to state, before passing any such orders, the Respondent shall give due notice to the Petitioner.
11. These writ petitions stand disposed of with the aforesaid observations. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 05.11.2025 kak Index: Yes/ No Internet : Yes/No Speaking order/Non-Speaking order 6/8
To The State Tax Officer (Intelligence) Data Analytics Unit, Cuddalore Division, Office of the Commercial Tax Officer, No.1, Vallalar Nagar, Manjakuppam, Cuddalore - 607 001.
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C. SARAVANAN, J.
kak W.P.Nos.728 & 731 of 2023 05.11.2025 8/8