Massey Infiniti v. Deputy State Tax Officer I
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.02.2026
CORAM:
THE HONOURABLE MR.JUSTICE C. SARAVANAN and W.M.P.Nos.8497 & 8499 of 2026 Massey Infiniti, Rep. by its Proprietor Vijay Manoharan, No.245/1, Gujji Naicken Main Road, Anna Nagar East, Chennai - 600 102.
...Petitioner
Vs.
1.
Deputy State Tax Officer I, Ayanavaram Assessment Circle No.1, Greams Road third Floor Papjm Annex Building Chennai - 06.
2.
The Deputy Commissioner (ST), Gst Appeal Chennai Central No.1, Greams Road second Floor, Chennai - 600 006. ...Respondents 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 impugned order under Section 73 dated 14.02.2025 having reference number ZD330225139257J passed by the First Respondent for the financial year 2020-21 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice.
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For Petitioner : Mr.Parthiban.V For Respondents : Mr.TNC.Kaushik, Additional Government Pleader
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader 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 Additional Government Pleader for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 14.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 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 14.02.2025.
4. The Petitioner was also issued with a Reminder on 20.01.2025, which called upon the Petitioner to file a reply and to appear for a personal 2/7
hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 27.01.2025. 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 24.02.2026.
6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 15% of the disputed tax as a condition for denovo adjudication.
7. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder: "Petitioner is willing to deposit 15% of the Disputed tax amount"
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8. Under similar circumstances, Orders have been quashed and cases have been remitted back to the first 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.
9. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the first Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or 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 in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.
11. In case the Petitioner complies with the above stipulations, the first Respondent shall proceed to pass a final order on merits and in 4/7
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 if any, shall also stand automatically vacated.
12. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.
13. In case the Petitioner fails to comply with any of the stipulations, the Respondents are 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.
14. Needless to state, before passing any such order, the first Respondent shall give due notice to the Petitioner. 5/7
15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26.02.2026 kmm Index:Yes/No Speaking/Non-speaking order Internet:Yes To:
1.
Deputy State Tax Officer I, Ayanavaram Assessment Circle No.1, Greams Road third Floor Papjm Annex Building Chennai - 06.
2.
The Deputy Commissioner (ST), Gst Appeal Chennai Central No.1, Greams Road second Floor, Chennai - 600 006.
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C.SARAVANAN J.
kmm and W.M.P.Nos.8497 & 8499 of 2026 26.02.2026 7/7