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Madras High CourtWP/41022/2025disposed of

M/S Sak Traders v. Deputy State Tax Officer I

2025-10-30Honourable Mr Justice C. Saravanan7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.45976 & 45980 of 2025

1. M/s Sak Traders Rep By Its Proprietor Mr.Palanisamy SBlock, No. F3, Krita Ap, Sakthi Nagar, Kasapuram, Mapped,Chennai 600 126 Petitioner(s) Vs

1. Deputy State Tax Officer I Selaiyur Assessment Circle, Room No 120 (A), First Floor, Greenways Road, Mylapore Taluk, Office Building, R.A. Puram, Chennai 600 028 Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of respondent Impugned order Reference No.33BBSPP0913M1ZB/ 2020-21 dated 11.2.2025

along with summary of order in DRC 07 - Reference No. ZD330225101743W dated 11.2.2025 for the Fy 2020-2021 and quash the same and consequently direct the respondent to provide the petitioner with a reasonable and effective opportunity to submit all relevant records and explanations for fresh consideration.

For Petitioner :

Mr.Bala Chandar P R 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 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 in Reference No.33BBSPP0913M1ZB/ 2020-21 dated 11.2.2025 along with summary of order in DRC 07 - Reference No. ZD330225101743W dated

11.2.2025 for the FY 2020-2021, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024, wherein the Petitioner was also called upon to appear for personal hearing.

4. The Petitioner was also issued with Reminders on 09.01.2025, 24.01.2025 and on 10.02.2025, 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 Orders have 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 16.10.2025.

6. 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.

7. 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.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 11.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.

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, if any 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. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 30-10-2025 (1/2) kak Index:Yes/No Speaking/Non-speaking order Internet:Yes

To

1. Deputy State Tax Officer I Selaiyur Assessment Circle, Room No 120 (A), First Floor, Greenways Road, Mylapore Taluk, Office Building, R.A. Puram, Chennai 600 028

C.SARAVANAN, J.

kak (1/2) 30-10-2025