Tvl.Sripath Enterprises Private Limited v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.10.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos. 45227 and 45230 of 2025 Tvl. Sripath Enterprises Private Limited, Having office at No.1/L, G-10, Ground Floor, Blackers Road, Chennai - 600 002.

... Petitioner Vs.

The State Tax Officer, Pammal Assessment Circle, Commercial Taxes Department, Chengalpattu District, Tamil Nadu.

... Respondent Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to passing of the impugned order in Form DRC 07 bearing ref.no.ZD3308242001016/2019-20 dated 22.08.2024, passed by the respondent and quash the same. For Petitioner : Mr. G. Natarajan For Respondent : Mr. V. Prashanth Kiran, Government Advocate Page No. 1 of 6

O R D E R

Mr. V. Prashanth Kiran, 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 dated 22.08.2024 bearing Ref.No.ZD3308242001016/2019-20 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.05.2024 wherein the Petitioner was also called upon to appear for personal hearing.

4. The Petitioner was also issued with Reminders on 22.07.2024, 01.08.2024 and 09.08.2024, 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 fixed on 25.07.2024, 05.08.2024 and on 13.08.2024. Thus, the impugned Order has been passed. Page No. 2 of 6

5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 09.10.2025.

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 50% 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 20.05.2024 together with requisite Page No. 3 of 6

documents to substantiate the case by treating the impugned Order dated 22.08.2024 as an addendum to the Show Cause Notice dated 20.05.2024.

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.

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. It is made clear that recovery of 50% of the disputed tax ordered above pertains only to the impugned Order dated 22.08.2024. Page No. 4 of 6

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27.10.2025 Index : Yes / No AT To The State Tax Officer, Pammal Assessment Circle, Commercial Taxes Department, Chengalpattu District, Tamil Nadu.

Page No. 5 of 6

C.SARAVANAN, J.

AT W.P. No. 40271 of 2025 and W.M.P. Nos. 45227 and 45230 of 2025 27.10.2025 Page No. 6 of 6