Tvl Sri Ganapathy Textiles v. The Deputy State Tax Officer - 1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.09.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.39856 and 39859 of 2025 Tvl.Sri Ganapathy Textiles, Represented by its Partner A.Madeswaran ... Petitioner Vs.
The Deputy State Tax Officer - 1, Salem Rural Circle, Salem.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for Respondent's Order dated 24.12.2024 with Ref.No.ZD331224205031B and quash the same. For Petitioner : Mr.Adithya Reddy For Respondent : Mr.C.Harsharaj Special Government Pleader Page No. 1 of 5
ORDER
Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Special Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 24.12.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 08.01.2024 for the Tax Period July 2017 - March 2018. The Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and has thus, suffered the impugned Assessment Order dated 24.12.2024. The limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 has also expired.
4. It is noticed that under similar circumstances, this Court has come to the rescue of persons like the Petitioner by quashing the impugned Assessment Page No. 2 of 5
Order on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case.
5. Considering the same, the impugned Assessment Order dated 24.12.2024 is quashed and 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.
6. The Petitioner shall file a reply to the Show Cause Notice in DRC-01 dated 08.01.2024 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 24.12.2024 as an addendum to the Show Cause Notice dated 08.01.2024 within a period of thirty (30) days from the date of receipt of a copy of this order.
7. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter, after hearing the Petitioner. Page No. 3 of 5
8. In case the Petitioner fails to comply with any of the conditions stipulated above, the Respondent is at liberty to proceed against the Petitioner in accordance with law as if this Writ Petition was dismissed in limine today. Thereafter, it is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order.
9. This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 18.09.2025 jas To The Deputy State Tax Officer - 1, Salem Rural Circle, Salem.
Page No. 4 of 5
C.SARAVANAN, J.
jas and W.M.P.Nos.39856 and 39859 of 2025 18.09.2025 Page No. 5 of 5