Tvl.Sri Iyappa Roadways v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.10.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.45561 and 45562 of 2025 Tvl.Sri Iyappa Roadways, Rep by its Proprietor, Thenmozhi Manivannan ... Petitioner Vs.
The Assistant Commissioner (ST) Harbour Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.312, 3rd Floor, Elephant Gate Bridge Road, Chennai - 600 003.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in GSTIN/33AKJPT2676E2ZY/2018-19 dated 23.04.2024 on the file of the respondent and quash the same as illegal, error of law and error on the face of record and contrary to the provisions of the Goods and Service Tax Act 2017 and direct the respondent to pass orders as per the law. Page No. 1 of 6
For Petitioner : Mr.A.Thiagarajan Standing Counsel for Mr.S.Ramesh Kumar 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 Standing 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 bearing Ref.No.ZD330424185470J dated 23.04.2024, which was preceded by a Show Cause Notice in GST DRC - 01 dated 27.12.2023 for the tax period 2018-2019. The Petitioner has failed to respond to the same and has thus suffered the impugned order. Page No. 2 of 6
4. The learned counsel for the Petitioner would submit that Petitioner's registration was obtained on 03.07.2017 and cancelled immediately after the Petitioner had obtained registration and therefore the Petitioner was unaware of the impugned order and the Show Cause Notice that preceded in the impugned order dated 23.04.2024.
5. It is noticed that impugned order was passed on 23.04.2024 and the present Writ Petition has been filed only on 22.09.2025.
6. Having considered the submissions made by the learned Standing Counsel for the Petitioner and the learned Government Advocate for the Respondent and following the consistent view taken by this Court under similar circumstances, the impugned order is quashed and 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 days from the date of receipt of a copy of this order. Page No. 3 of 6
7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 23.04.2024 as an addendum to the Show Cause Notice dated 27.12.2023.
8. 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, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
9. 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.
10. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
Page No. 4 of 6
11. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 31.10.2025 jas To:
The Assistant Commissioner (ST) Harbour Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.312, 3rd Floor, Elephant Gate Bridge Road, Chennai - 600 003.
Page No. 5 of 6
C.SARAVANAN, J.
jas and W.M.P.Nos.45561 and 45562 of 2025 31.10.2025 Page No. 6 of 6