Tvl. R.S Traders v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP.Nos.46040 and 46041 of 2025 Tvl. R.S. Traders Rep. by its Proprietor R.Jothilingam No.1207, P.J. Nehru Road, Vaniyambadi, Tirupattur District 635751 Petitioner(s) Vs The State Tax Officer Office of the Assistant Commissioner (ST), Vaniyambadi Circle, Pandit Jawaharlal Nehru Road, Court Complex, Vaniyambadi 635 751 Respondent(s) PRAYER calling for Respondent Order dated 26.02.2025 with Ref. No.ZD330225277690E and quash the same.

For Petitioner(s):

M/s.Vaani Sreekant Iyer For Respondent:

Mr.V.Prashanth Kiran, G.A.

ORDER

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 bearing Ref. No.ZD330225277690E, dated 26.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was also called upon to reply. Since the petitioner has not responded, the impugned Orders have been passed.

4. 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 28.10.2025.

5. 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.

6. 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.

7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 26.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.

8. Amount which has already been recovered from the Petitioner shall be adjusted towards pre-deposit of 25% of the disputed tax as ordered above. This will be however subject to verification by the Respondent.

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, 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 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 25% of the disputed tax ordered above pertains only to the impugned Order dated 26.02.2025.

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

To The State Tax Officer Office Of The Assistant Commissioner (ST), Vaniyambadi Circle, Pandit Jawaharlal Nehru Road Court Complex Vaniyambadi 635 751

C.SARAVANAN J.

pvs 30-10-2025