Tvl Renuga Traders v. The State Tax Officer, Intelligence, Inspection 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.11.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.Nos.39061, 39062, 39064 & 39065 of 2025 Tvl. Renuga Traders, Represented by its Proprietor - Kannan Nandagopal No.1/209, NA, South Street Parigam, Eduthavainatham, Kallakurichi - 606 207.
...Petitioner in both W.Ps.
Vs.
The State Tax Officer, (Intelligence), Inspection -2, Office of the Commercial Tax Officer, Cuddalore Division, Cuddalore.
...Respondent in both W.Ps.
Common Prayer: Writ Petitions filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records relating to the impugned proceedings passed by the respondent in the order vide GSTIN:33AOCPN9914Q1ZC/2019-2020 and GSTIN:33AOCPN9914Q1ZC/2018-2019 dated 28.03.2025, respectively, 1/6
along with consequential proceedings under Section 74 of the act issued in FORM GST DRC 07 vide Ref.Nos.ZD330325250843I and ZD330325250671N dated 28.03.2025, respectively, for the year 20192020 and 2018-2019, respectively, and quash the same. For Petitioner : M/s.R.Hemalatha in both W.Ps.
For Respondent : Mr.T.N.C.Kaushik in both W.Ps.
Additional Government Pleader COMMON ORDER With the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, these Writ Petitions are being disposed of by this Common order.
2. In these Writ Petitions, the petitioner has challenged the following respective Assessment Orders passed under Section 74 of the respective GST Enactments:
Date of the Impugned Order Tax Period W.P.No.34896 of 2025 28.03.2025 2018-2019 2/6
Date of the Impugned Order Tax Period W.P.No.34885 of 2025 28.03.2025 2019-2020
3. The Petitioner was also issued with Reminders on 17.02.2025, 12.03.2025 and 21.03.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 24.02.2025, 18.03.2025 and on 25.03.2025. Thus, the impugned Orders have been passed.
4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Orders has already expired. The present Writ Petition has been filed only on 09.09.2025.
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. 3/6
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 10% 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. Deposit of amounts (in percentage) W.P.No.34885 of 2025 10% W.P.No.34896 of 2025 10%
7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 08.01.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 28.03.2025, as an addendum to the Show Cause Notice dated 08.01.2025. 4/6
8. 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, if any, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
9. 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 Petitions were dismissed in limine today.
10. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 5/6
C.SARAVANAN , J.
dna
11. These Writ Petitions are disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
05.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna To The State Tax Officer, (Intelligence), Inspection -2, Office of the Commercial Tax Officer, Cuddalore Division, Cuddalore.
and WMP.Nos.39061, 39062, 39064 & 39065 of 2025 6/6