← Library
Madras High CourtWP/41538/2025disposed of

Tvl. Multazim International v. The State Tax Officer

2025-11-03Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.46526 and 46527 of 2025 Tvl.Multazim International, Represented by its Prop Bandagi Zaheer Ahmed ... Petitioner Vs.

The State Tax Officer, O/o.The Commercial Tax Officer, Gudiyatham (West), Vellore, Tamil Nadu.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned proceedings initiated by the respondent in the impugned order in FORM GST DRC - 07 bearing ref No.ZD3304241492898 dated 18.04.2024 along with Annexure vide GSTIN:33ALOPJ3492J1ZR/2018-19 dated 18.04.2024 passed by the respondent for the A.Y.2018-19 to quash the same. Page No. 1 of 6

For Petitioner : M/s.R.Hemalatha For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader

ORDER

Mr.T.N.C.Kaushik, learned Additional Government Pleader 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 Additional Government Pleader for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned order in FORM GST DRC - 07 bearing ref No.ZD3304241492898 dated 18.04.2024 along with Annexure vide GSTIN:33ALOPJ3492J1ZR/2018-19 dated 18.04.2024 passed by the respondent for the A.Y.2018-19, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.03.2022 wherein the Petitioner was also called upon to appear for personal hearing. Page No. 2 of 6

4. The Petitioner was also issued with Reminders on 02.02.2023, 09.10.2023 and on 01.04.2024, 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 08.02.2023 and on 03.04.2024. 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 Orders has already expired.

6. Under similar circumstances, Order has been quashed and case has 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 50% of the disputed tax in cash from the Page No. 3 of 6

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 24.03.2022 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 24.03.2022.

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, 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 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. Page No. 4 of 6

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

12. It is made clear that recovery of 50% of the disputed tax ordered above pertains only to the impugned Order dated 18.04.2024.

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 03.11.2025 jas To:

The State Tax Officer, O/o.The Commercial Tax Officer, Gudiyatham (West), Vellore, Tamil Nadu.

Page No. 5 of 6

C.SARAVANAN, J.

jas and W.M.P.Nos.46526 and 46527 of 2025 03.11.2025 Page No. 6 of 6