Mrp Enterprises v. The Assistant Commissioner (St) (Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.12.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN WP.No.12329 of 2025 and WMP.No.13922 of 2025 MRP ENTERPRISES Rep by its Proprietor, Uggaranappa Murugesan No.64/1B, 1st floor, Taluk Office Road, Hosur, Krishnairi, Tamil Nadu 635 109 ... Petitioner Vs.
1. The Assistant Commissioner (ST) (FAC) Hosur (South)- III Assessment Circle Integrated Commercial Tax Building, Ground Floor Seetharam Medu, Old Bus Stand Hosur 635 109, Krishnagiri District
2. The Deputy State Tax Officer Hosur (South)- III Assessment Circle Hosur , Krishnagiri District ...Respondents Prayer : This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorarified Mandamus to call for the records relating to the impugned Order of the 1st Respondent in GSTIN/33DAIPM0062B1ZB/2022-2023 dated 13.12.2024 and quash the same. For Petitioner : Mr.R.Bharath Kumar For Respondent : Mr.V.Prashanth Kiran , Govt. Advocate (Tax)
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate (Tax) takes notice for the Respondents.
Page No. 1 of 6
2. This Writ Petition is being disposed of by the common order at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Order bearing Reference No.GSTIN/33DAIPM0062B1ZB/2022-2023 dated 13.12.2024 of the 1st Respondent, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 08.07.2024 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 13.12.2024.
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 03.04.2025.
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.
Page No. 2 of 6
6. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the 1st 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 DRC 01 dated 08.07.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 13.12.2024 as an addendum to the Show Cause Notice dated 08.07.2024.
8. 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.
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 the Petitioner is not in Page No. 3 of 6
arrears of any other amount 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 Petition is closed. 10.12.2025 (2/2) gv Page No. 4 of 6
To
1. The Assistant Commissinoer (ST) (FAC) Hosur (South)- III Assessment Circle Integrated Commercial Tax Building, Ground Floor Seetharam Medu, Old Bus Stand Hosur 635 109, Krishnagiri District
2. The Deputy State Tax Officer Hosur (South)- III Assessment Circle Hosur , Krishnagiri District Page No. 5 of 6
C.SARAVANAN.,J gv WP.No.12329 of 2025 and WMP.No.13922 of 2025 10.12.2025 Page No. 6 of 6