Tvl G Sakthivel 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 WMP.No.22563 of 2025 Tvl.G.Sakthivel
...Petitioner
Vs.
The State Tax Officer (Intelligence) Office of the Commercial Tax Officer Inspection - V No.4, Barathiyar Salai, Fort Round Road Vellore - 632 001.
...Respondent
Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN:33ABHPS6054N1Z6/2022-23 dated 04.07.2024 passed under section 74 of the Act along with the consequential proceeding in FORM 1/8
GST DRC 07 vide Ref No.ZD3307240554768 dated 04.07.2024 to quash the same.
For Petitioner : M/s.R.Hemalatha For Respondent : Mrs.K.Vasanthamala Government Advocate
ORDER
In this Writ Petition, the Petitioner has challenged the impugned Order dated 04.07.2024 passed by the Respondent under Section 74 of the respective GST Enactments.
2. The impugned order preceded the show cause notice dated 01.12.2023 issued for the tax period 2022-23. It is noticed that the petitioner failed to respond to show cause notice dated 01.12.2023 inspite of reminders on 02.01.2024, 19.01.2024 and 13.02.2024 and has thus suffered the impugned order dated 04.07.2024. 2/8
3. The learned counsel for the petitioner would further submit that the impugned order was passed as the petitioner failed to respond show cause notice and thus one opportunity may be given to the petitioner and that the petitioner is willing to pre-deposit of 25% of the disputed tax in cash.
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 15.05.2025.
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 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. 3/8
6. 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 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 GST DRC-01 dated 01.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 04.07.2024 as an addendum to the Show Cause Notice dated 01.12.2023.
8. In case the Petitioner complies with the above stipulations, the 1 st Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a 4/8
period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, if any, 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 no other amount is in arrears 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 1 st Respondent shall give due notice to the Petitioner. 5/8
12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.
05.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna To The State Tax Officer (Intelligence) Office of the Commercial Tax Officer Inspection - V No.4, Barathiyar Salai, Fort Round Road Vellore - 632 001.
6/8
C.SARAVANAN , J.
dna and WMP.No.22563 of 2025 7/8
05.11.2025 8/8