Medi Biotek India Private Limited v. The State Tax Officer,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25-09-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 41118 OF 2025,WMP NO. 41119 OF 2025
1. Medi Biotek India Private Limited Represetned by its Director Mr.
Jayantilal, No 4/29, Portion C, Letangs Road, Purasaiwakkam, Chennai, Tamil Nadu 600 007 Petitioner(s) Vs
1. The State Tax Officer, Purasawakkam Assessment Circle, F/50, First Floor, First Avenue, Anna Nagar (East) Chennai 600 102 Respondent(s) PRAYER calling for the records in GSTIN No 33AAGCM9846B1ZH /2018-19 on the files of the Respondent, quash the impugned order dated 27-04-2024 with the reference no. ZD330424223068P for the FY 2018-19, and direct the Respondent to pass orders afresh after giving an opportunity of hearing to the Petitioner, and pass For Petitioner(s):
Suryaa R
Ann Priscilla Swarnakumari M. Shivakanth For Respondent:
Mrs. K. Vasanthamala Government Advocate
ORDER
Mrs. K. Vasanthamala, learned Government Advocate 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 Government Advocate for the Respondent following the consistent view taken by this Court under similar circumstances.
3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 27.04.2024 pursuant to a Show Cause Notice in GST DRC-01 dated 26.12.2023 for the Tax Period between April 2018 and March 2019.
4. The Petitioner has approached this Court long after the expiry of the
limitation period prescribed both for filing an appeal against the impugned Assessment Order dated 27.04.2024 and to rectify the same under Section 161 of the respective GST enactments.
5. Reading of the impugned Assessment Order dated 27.04.2024 indicates that the Petitioner has not participated in the assessment proceedings by filing a reply to the Show Cause Notice in GST DRC-01 dated 26.12.2023 and therefore, the demand has been confirmed against the Petitioner.
6. The Petitioner was also issued with Reminders on 22.02.2024, 14.03.2024 and 22.03.2024, called upon to file a reply and to appear for a personal hearing. On receiving the same, the Petitioner neither filed any reply nor appeared for the personal hearing fixed.
7. It is submitted by the learned counsel for the Petitioner that the Petitioner be given one chance to substantiate the case. The demand has been confirmed against the Petitioner merely because the Petitioner failed to respond
to the Show Cause Notice in GST DRC-01 dated 26.12.2023.
8. The learned Government Advocate for the Respondent on the other hand would submit that this Writ Petition is devoid of merits and is liable to be dismissed in the light of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440.
9. That apart, it is submitted that the Petitioner has not substantiated the case with any documents and therefore, on this count also, this Writ Petition is liable to be dismissed.
10. It is noticed that under similar circumstances, this Court has come to a rescue of the persons like the Petitioner by quashing the impugned Assessment 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.
11. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent and having considered the consistent view taken by this Court under similar circumstances, the impugned Assessment Order dated 27.04.2024 is quashed and the case is remitted back to the Respondent to pass a fresh order de novo 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. Any amount, deposited earlier, shall be set-off / adjusted towards the 25% of the pre-deposit condition as stipulated above.
12. The Petitioner shall file a reply to the Show Cause Notice in GST DRC-01 dated 26.12.2023 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 27.04.2024 as an addendum to the Show Cause Notice dated 26.12.2023 within a period of thirty
(30) days from the date of receipt of a copy of this order.
13. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass a fresh order de novo on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. Subject to the petitioner complying with the above stipulated conditions, the attachment of the bank account of the petitioner shall also stand raised, if any.
14. 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. It is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order.
15. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
16. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings.
17. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 25-09-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab
To 1.The State Tax Officer, Purasawakkam Assessment Circle, F/50, First Floor, First Avenue, Anna Nagar (East) Chennai 600 102
C.SARAVANAN J.
ab AND WMP NO. 41118 OF 2025,WMP NO.
41119 OF 2025 25-09-2025