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Madras High CourtWP/41563/2025disposed of

Ms Vsk Agency v. The Assistant Commissioner St

2025-10-31Honourable Mr Justice C. Saravanan7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 31-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.46577 & 46582 of 2025

1. M/s.V.S.K Agency rep by its Prop Mr.Munusamy Govindasamy Ramesh (GSTIN 33AQHPR4375G1ZN) Plot No 36, K K Nagar Ayyapakkam Chennai Tamil Nadu 600 077 Petitioner(s) Vs

1. The Assistant Commissioner ST Ambattur Industrial Estate Assessment Circle, Integrated commercial taxes building, 3rd floor Nandanam chennai 600 035 2.Deputy Commissioner ST Ambattur Zone Integrated Commercial Taxes Building 3rd Floor Nandanam Chennai Respondent(s)

PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned Order issued by the 1 st Respondent electronically through the Common Portal vide FORM GST DRC-07 Ref. No. ZD330824268998J dated 29.08.2024 and to QUASH the same and consequently Direct the 2 nd respondent to De-Freeze Savings Account No. 370109841649309, maintained with Tamilnad Mercantile Bank, Ayappakkam branch. For Petitioner(s):

M/s.S.Jayashri For Respondent:

Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, 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.

3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 Ref. No. ZD330824268998J dated 29.08.2024 of the 1 st Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 22.05.2024, wherein the Petitioner was also called upon to submit a reply by 22.06.2024.

4. The Petitioner was also issued with Reminders on 30.07.2024, 16.08.2024 and 23.08.2024, 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. 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 Orders has already expired. The present Writ Petition has been filed only on 14.10.2025.

6. Under similar circumstances, Orders have been quashed and cases have been remitted back to the respondent 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 1 st 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 22.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 29.08.2024 as an addendum to the Show Cause Notice dated 22.05.2024.

9. In case the Petitioner complies with the above stipulations, the 1 st 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 st 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 1 st 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. 31-10-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes

To 1.The Assistant Commissioner ST Ambattur Industrial Estate Assessment Circle, Intergrated commercial taxes building, 3rd floor nandanam chennai 600 035 2.Deputy Commissioner ST Ambattur Zone Integrated Commercial Taxes Building 3rd Floor Nandanam Chennai

C.SARAVANAN, J.

kak 31-10-2025