Tvl Rathi Rubber India Pvt Ltd Rep By Its Director Ravikant Shyamsunder Rathi v. The Deputy Commissioner Ct
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.45893 and 45894 of 2025 Tvl.Rathi Rubber India Pvt Ltd, Rep by its Director, Ravikant Shyamsunder Rathi ... Petitioner Vs.
1.The Deputy Commissioner (CT), GST Appeal Chennai - I, Greams Road, Main Building, nd Floor, Chennai - 6.
2.The Assistant Commissioner (ST), Gummidipoondi Assessment Circle, No.32, Integrated Commercial Taxes, Office Building Complex, Elephant Gate Road, Chennai - 03.
3.The State Tax Officer, Page No. 1 of 8
Group - I, Inspection - II, Intelligence - II, Greams Road, Chennai - 600 006.
... 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 on the files of the 2 nd Respondent vide GSTIN:33AAECR1024N1ZJ/2019-2020 dated 12.08.2024 passed in Form DRC - 07 and quash the same as illegal, error of law and error on the face of record and contrary to the provisions of the Goods and Service Tax Act, 2017 and direct the 2 nd Respondent to pass order after the parallel proceedings dated 26.09.2023 in Ref.No.GST InS SI.No.129/20232024/Group-I/Intelligence-II, Chennai pending on the file of the 3 rd respondent is completed.
For Petitioner : M/s.L.Sweety For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader
ORDER
Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice Page No. 2 of 8
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 Additional Government Pleader for the Respondents.
3. The Petitioner is before this Court challenged the impugned assessment order dated 12.08.2024 which preceded by a Show Cause Notice dated 20.05.2024, after the Petitioner's appeal against the order dated 12.08.2024 came to be rejected by the first respondent on 22.07.2025. The said appeal was filed beyond the condonable period of limitation on 29.05.2025.
4. The facts on record reveals that the Petitioner has deposited 10% of the disputed tax.
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5. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondents, considering the facts on record and following the consistent view taken by this Court under similar circumstances, this Writ Petition is disposed of by directing the first Respondent to dispose of the appeal on merits without reference to limitation subject to the petitioner depositing another 40% of the disputed tax over and above 10% of the disputed tax, which was already pre-deposited by the Petitioner at the time of filing of the appeal on 29.05.2025, 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.
6. 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 Page No. 4 of 8
automatically raised/vacated.
7. It is made clear that bank attachment shall be lifted subject to the deposit of 40% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.
8. In case the Petitioner fails to comply with any of the stipulations, the nd 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.
9. Needless to state, before passing any such order, the 1 st Respondent shall give due notice to the Petitioner.
10. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 05.11.2025 Page No. 5 of 8
jas To:
1.The Deputy Commissioner (CT), GST Appeal Chennai - I, Greams Road, Main Building, nd Floor, Chennai - 6.
2.The Assistant Commissioner (ST), Gummidipoondi Assessment Circle, No.32, Integrated Commercial Taxes, Office Building Complex, Elephant Gate Road, Chennai - 03.
3.The State Tax Officer, Group - I, Inspection - II, Intelligence - II, Greams Road, Chennai - 600 006.
Page No. 6 of 8
C.SARAVANAN, J.
jas and W.M.P.Nos.45893 and 45894 of 2025 Page No. 7 of 8
05.11.2025 Page No. 8 of 8