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Madras High CourtWP/34846/2025disposed of

M/S Chandra Traders v. Assistant Commissioner (St)

2025-09-17Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 17.09.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos. 39029 & 39030 of 2025 M/s. Chandra Traders, Represented by its Proprietor, D.No.4/851-B, Deeveerahalli, Pochampalli - 635 108 Krishnagiri District.

...Petitioner

Versus

1.Assisant Commissioner (ST) Assessment Circle Krishnagiri II Commercial Tax Building, Kallakurichi, Krishnagiri.

2.The State Tax Officer I Krishnagiri II Krishnagiri District.

...Respondents

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari, to call for the entire records relating to impugned proceedings in GSTIN: 33ATDPV9395F1Z5/21/2 dated 13.02.2025 on the file of the first respondent and quash the same. For Petitioner : Mr. R. Ezhilarasan For Respondents : Mr. V. Prashanth Kiran, Government Advocate

O R D E R

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Heard Mr. R. Ezhilarasan, the learned counsel for the Petitioner and Mr. V. Prashanth Kiran, the learned Government Advocate, who takes notice at the admission stage and made submissions on behalf of the Respondent.

2. By consent, this Writ Petition is taken up for final disposal at the stage of admission.

3. In this Writ Petition, the Petitioner has challenged the impugned order dated 13.02.2025 which preceded a notice in DRC-01 dated 25.11.2024 for the tax period between April 2020-March 2021.

4. Reading of the impugned order dated 13.02.2025 indicates that the Petitioner has not participated in the assessment proceedings by filing a reply to the Show Cause Notice in DRC-01 dated 25.11.2024 nor appeared for the personal hearing fixed.

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5. The consistent view of this Court under similar circumstances has been to relegate the party to work out the remedy, subject to payment of 25% of the disputed tax. There are no other extenuating circumstances for this Court to take a contra view in this case.

6. Considering the same, there shall be a direction to the Petitioner to deposit 25% of the disputed tax in cash within a period of 30 days from the date of receipt of copy of this order.

7. Simultaneously, the Petitioner shall file a reply to the Show Cause Notice in DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned order dated 13.02.2025 as addendum to the Show Cause Notice dated 25.11.2024 within a period of 30 days from the date of receipt of copy of this order.

8. The Respondent shall proceed to pass a fresh order subject to the Petitioner complying with the stipulated conditions. In case, the Petitioner fails to comply with any of the stipulated conditions, the Respondent is at liberty to proceed against the Petitioner in the manner known to law as if this Writ Petition was dismissed in limine today. 3/5

9. Accordingly, this Writ Petition is disposed of. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

17.09.2025 Index : Yes/No AT To 1.The Assisant Commissioner (ST) Assessment Circle Krishnagiri II Commercial Tax Building, Kallakurichi, Krishnagiri.

2.The State Tax Officer I Krishnagiri II Krishnagiri District.

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C.SARAVANAN, J.

AT W.P. No. 34846 of 2025 and W.M.P. Nos. 39029 & 39030 of 2025 17.09.2025 5/5