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Madras High CourtWP/40134/2025disposed of

Tvl.Five Roads Fuel Service v. The Assistant Commissioner (St)

2025-10-30Honourable Mr Justice C. Saravanan7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.45077 & 45078 of 2025

1. Tvl.FIVE ROADS FUEL SERVICE Represented by its Partner Mr.N. Shanmugam, S NO 49 1, Five Roads Junction Main Roads, Salem 636004 Petitioner(s) Vs

1. The Assistant Commissioner (ST) Arisipalayam Circle, Commercial Tax Building, Salem-636 007.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC -07 with Reference

No.ZD330225173526G dated 18.02.2025 in GSTIN 33AAFFF9053R1ZV/2020-21 dated 18.02.2025 and also consequential rectification rejection order in ZD330725139560G dated 15.07.2025 and quash the same.

For Petitioner For Respondent :

: Mr.N.Chandirasekar 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 with the consent of the learned counsel for the Petitioner and learned Government Advocate for the respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC -07 with Reference No.ZD330225173526G dated 18.02.2025 along with detailed Proceeding in GSTIN 33AAFFF9053R1ZV/2020-21 dated 18.02.2025 of the Respondent, which was

preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was also called upon to appear for personal hearing.

4. The Petitioner was also issued with Reminders on 06.01.2025, 13.01.2025 and 03.02.2025, 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. Thus, the impugned Orders have been passed.

5. 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 01.10.2025.

6. 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.

7. 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 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.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 18.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.

9. 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 attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.

10. 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 Petition was dismissed in limine today.

11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 30-10-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes

To 1.The Assistant Commissioner (ST) Arisipalayam Circle, Commercial Tax Building, Salem-636 007.

C.SARAVANAN, J.

kak 30-10-2025