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Madras High CourtWP/38732/2025disposed of

Meridian Alloys Private Limited 33aahcm0992k1z8 v. Deputy State Tax Officer 1 Koyembedu

2025-10-15Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 15.10.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos. 43321 & 43324 of 2025 M/s.Meridien Alloys Private Limited (33AAHCM0992K1Z8), Rep. By its Partner R.Paneerselvam 284/23, Triveni Colony, Belly Area, Anna Nagar West, Chennai - 600 040.

...Petitioner

Versus

The Deputy State Tax Officer - 1, Koyambedu Assessment Circle, No.1, Greams Road, Annex Building, 5th Floor, Chennai - 600 006.

...Respondent

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari, calling for the impugned order on the file of the Respondent vide GSTIN:33AAHCM0992K1Z8/2020-21 dated 25.02.2025 and quash the same which was uploaded in "Additional Notices and Orders" in the GST Portal and pass orders. For Petitioner : Mr.J.Madhusuthanan For Respondent : Mr.C.Harsharaj, Special Government Pleader 1/5

O R D E R

Heard Mr.J.Madhusuthanan, the learned counsel for the petitioner and Mr.C.Harsharaj, learned Special Government Pleader 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 25.02.2025 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 25.02.2025 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 25.02.2025 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 3/5

this Writ Petition was dismissed in limine today.

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

15.10.2025 Index : Yes/No dh To The Deputy State Tax Officer - 1, Koyambedu Assessment Circle, No.1, Greams Road, Annex Building, 5th Floor, Chennai - 600 006.

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C.SARAVANAN, J.

dh and W.M.P. Nos. 43321 & 43324 of 2025 15.10.2025 5/5