Ms Bm Engineering Works v. The State Tax Officer/Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.

4 217 and W.M.P.Nos.

4 7226 and 4 of 2025 M/s.BM Engineering Works Represented by its Partner K.Madurai No.5, IJ Puram Manali New Town, Ponneri High Road, Chennai - 600 103.

... Petitioner Vs.

1.The State Tax Officer/Commercial Tax Officer, Cholavaram Assessment Circle, Integrated Commercial Taxes Building, First Floor, Room No.108, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

2. Office of the Assistant Commissioner (ST) Cholavaram Assessment Circle, Room No.109, First Floor, Integrated Commercial Taxes Buildings, Page No. 1 of 8

Elephant Gate Road, Vepery, Chennai - 600 003.

... Respondents 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 of the impugned order of the 1 st respondent in GSTIN/33AASFB1075CIZR/20182019 along with the Order and Summary of the Order in FORM GST DRC-07 bearing Reference No:ZD330424149402Q, all dated 18.04.2024 and consequential impugned attachment notice issued by the 2 nd respondent for attachment of petitioner's bank account in GSTIN:33AASFB1075CIZR dated 25.08.2025 and quash the same and consequently direct the 1 st respondent to entertain the records, documents and reply from the petitioner and then pass order after affording a personal hearing to the petitioner. For Petitioner : Mr.M.Hariharan For Respondents : Mr.V.Prashanth Kiran, Government Advocate ************

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.

Page No. 2 of 8

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 dated18.04.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 21.01.2022 wherein the Petitioner was also called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same.

4. The Petitioner was also issued with Reminder on 07.02.2023, 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 14.02.2023. 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. The present Writ Petition has been filed only on 01.11.2025. Page No. 3 of 8

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 21.01.2022 together with requisite documents to substantiate the case by treating the impugned Order dated 18.04.2024 as an addendum to the Show Cause Notice dated 21.01.2022.

9. Amount which has already recovered from the Petitioner shall be adjusted towards pre-deposit of 50% of the disputed tax as ordered above. This Page No. 4 of 8

will be however subject to verification by the 1 st Respondent.

10. 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.

11.It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.

12. In case the Petitioner fails to comply with any of the stipulations, the 1st 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.

13. Needless to state, before passing any such order, the 1 st Respondent shall give due notice to the Petitioner.

Page No. 5 of 8

14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 18.11.2025 nvi To:

1.The State Tax Officer/Commercial Tax Officer, Cholavaram Assessment Circle, Integrated Commercial Taxes Building, First Floor, Room No.108, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.

2. Office of the Assistant Commissioner (ST) Cholavaram Assessment Circle, Room No.109, First Floor, Integrated Commercial Taxes Buildings,Elephant Gate Road, Vepery, Chennai - 600 003.

Page No. 6 of 8

C.SARAVANAN, J.

nvi W.P.No.

4 217 and W.M.P.Nos.

4 7226 and 4 of 2025 Page No. 7 of 8

18.11.2025 Page No. 8 of 8