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Madras High CourtWP/41903/2025disposed of

M/S.Vrm Energy Consultancy Services Pvt Ltd v. The State Tax Officer (St)

2025-11-07Honourable Mr Justice C. Saravanan7 pages

DATED: 07-11-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.46941 & 46942 of 2025

1. M/S.VRM Energy Consultancy Services Pvt Ltd Rep. by its Director, Muthukumar, No 1, Rathinammal Street, Rangarajapuram Main Road, Kodambakkam, Chennai600 024 Petitioner(s) Vs

1. The State Tax Officer (st) Kodambakkam, Assessment Circle, PAPJM Annex Building, Greams Road, Chennai-600 006.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment order dated 20.08.2024 bearing GSTIN

no. 33AAECV2183N1Z1/ 2019-20 passed by the Respondent as arbitrary. For Petitioner(s):

Mr.J.Ashish For Respondent:

Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, 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 dated 20.08.2024 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 31.05.2024, wherein the Petitioner was also called upon to appear for personal hearing.

4. The Petitioner was also issued with Reminders on 05.07.2024,

08.08.2024 and 15.08.2024, 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 on 08.07.2024, 09.08.2024 and 16.08.2024. 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 22.10.2025.

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 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 31.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 20.08.2024 as an addendum to the Show Cause Notice dated 31.05.2024

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

arrears barring the amount demanded under the impugned order.

11. 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.

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

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 07-11-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes To

1.The State Tax Officer (ST) Kodambakkam, Assessment Circle, Papjm Annex Building, Greams Road, Chennai-600 006.

C.SARAVANAN, J.

kak 07-11-2025