Flower Knitting Mills v. Commercial Tax Officer / State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.12.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.36525 of 2025 Flower Knitting Mills, Represented by its Partner Senthilkumar ... Petitioner Vs.
Commercial Tax Officer / State Tax Officer, Tiruppur Lakshmi Nagar Circle, Tirupur - II, Tamil Nadu - 641 603.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the Respondent of Order in Reference No: ZD330824238025K passed under Section 73 of the TNGST Act, 2017 dated 27.08.2024 for the Financial Year 2019-2020 passed by the Respondent and quash the same as illegal and not in accordance with law.
For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondent : Mrs.K.Vasanthamala Government Advocate 1/5
ORDER
In this Writ Petition, the Petitioner has challenged the impugned Order bearing Reference No.ZD330824238025K dated 27.08.2024 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 23.02.2024 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 27.08.2024.
2. 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 22.08.2025.
3. 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.
4. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to 2/5
pass a fresh order subject to the Petitioner depositing 50% 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.
5. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 23.02.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 27.08.2024 as an addendum to the Show Cause Notice dated 23.02.2024.
6. In case the Petitioner complies with the above stipulations, the 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.
7. It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and the Petitioner is not in arrears of any other amount barring the amount demanded under the impugned Order.
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8. 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.
9. Needless to state, before passing any such order, the 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. 18.12.2025 arb To:
Commercial Tax Officer / State Tax Officer, Tiruppur Lakshmi Nagar Circle, Tirupur - II, Tamil Nadu - 641 603.
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C.SARAVANAN, J.
arb and W.M.P.Nos.36524 and 36525 of 2025 18.12.2025 5/5