Tvl .P.C.Tyres v. The Deputy Tax Officer 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.09.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.41588 and 41590 of 2025 Tvl.P.C.Tyres, Rep by its Proprietor, Mr.A.R.Rajesh Kannan No.H-1553, 17th Main Road, Anna Nagar, Chennai - 600 040.
... Petitioner Vs.
1.The Deputy Tax Officer - 2, Aminjikarai Assessment Circle, Greams Road, Chennai - 600 006.
2.The Bank Manager, UCO Bank, Plot No.1501, 16th main Road, Bharathi Colony, Anna Nagar (West), Chennai - 600 040.
3.The Branch Manager, Bank of India, Arumbakkam Branch, Chennai - 600 106.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in the files of the 1st Page No. 1 of 6
respondent in GSTIN:33AUWPR8204K1ZZ/2019-20 dated 20.08.2024 and quash the same is illegal, invalid without jurisdiction and violated the principles of natural justice.
For Petitioner : Mr.D.Vijayakumar For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
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 Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 20.08.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 22.05.2024 for the Tax Period 2019- 2020. 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 20.08.2024. The limitation for filing an Page No. 2 of 6
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 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 20.08.2024 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 22.05.2024 together with requisite documents to substantiate the same by treating the impugned Assessment Order dated 20.08.2024 as an addendum to the Show Cause Notice dated 22.05.2024 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 Page No. 3 of 6
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.
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 to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.
9. This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 26.09.2025 jas To Page No. 4 of 6
1.The Deputy Tax Officer - 2, Aminjikarai Assessment Circle, Greams Road, Chennai - 600 006.
2.The Bank Manager, UCO Bank, Plot No.1501, 16th main Road, Bharathi Colony, Anna Nagar (West), Chennai - 600 040.
3.The Branch Manager, Bank of India, Arumbakkam Branch, Chennai - 600 106.
C.SARAVANAN, J.
Page No. 5 of 6
jas and W.M.P.Nos.41588 and 41590 of 2025 26.09.2025 Page No. 6 of 6