Moss Engineering Private Limited v. The Deputy Commercial State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.45696 and 45699 of 2025 M/s.Moss Engineering Private Limited, Represented by its Director, Samsudeen.
... Petitioner Vs.
1.The Deputy Commercial/State Tax Officer, Nandambakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.308, 3rd Floor, Nandanam, Chennai - 600 035.
2.The Commercial/State Tax Officer, Nandambakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.307, 3rd Floor, Nandanam, Chennai - 600 035.
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3.The Assistant Commissioner (ST), Nandambakkam Assessment circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.310, 3rd Floor, Nandanam, Chennai - 600 035.
... 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 pertaining to the impugned order dated 25.02.2025 in Ref.No.ZD330225254019N passed by the 3rd respondent for Financial Year 2020-2021 and quash the same. For Petitioner : Mr.G.Madan For Respondents : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.
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 Respondents.
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3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 bearing Ref.No. ZD330225254019N dated 25.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 03.07.2024 wherein the Petitioner was also called upon to appear for personal hearing.
4. The Petitioner was also issued with Reminders on 10.10.2024, 17.10.2024 and 25.10.2024, 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. Thus, the impugned Order has 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 Order has already expired.
6. Under similar circumstances, Order has been quashed and the case has been remitted back to pass a fresh order on terms subject to such Assessee Page No. 3 of 7
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 Respondents 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 45 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 03.07.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 25.02.2025 as an addendum to the Show Cause Notice dated 03.07.2024.
9. In case the Petitioner complies with the above stipulations, the Respondents 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 Page No. 4 of 7
above stipulations, the 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 Respondents are 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 Respondents shall give due notice to the Petitioner.
12. It is made clear that recovery of 25% of the disputed tax ordered above pertains only to the impugned Order dated 25.02.2025.
13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 03.11.2025 jas Page No. 5 of 7
To:
1.The Deputy Commercial/State Tax Officer, Nandambakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.308, 3rd Floor, Nandanam, Chennai - 600 035.
2.The Commercial/State Tax Officer, Nandambakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.307, 3rd Floor, Nandanam, Chennai - 600 035.
3.The Assistant Commissioner (ST), Nandambakkam Assessment circle, No.571, Integrated Commercial Taxes and Registration Department (South Tower), Room No.310, 3rd Floor, Nandanam, Chennai - 600 035.
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C.SARAVANAN, J.
jas and W.M.P.Nos.45696 and 45699 of 2025 03.11.2025 Page No. 7 of 7