M/S.007 Century Cafe v. The Assistant Commissioner Of Gst And Central Excise
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.42 of 2025 and W.M.P.Nos.47278 and 47285 of 2025 M/s.007 Century Cafe, Rep by its Proprietor Satish Kumar Singh ... Petitioner Vs.
1.The Assistant Commissioner of GST & Central Excise, Coimbatore III Division, 1667, Aaditya Towers, Trichy Road, Coimbatore.
Coimbatore, Tamil Nadu - 641 045.
2.The Deputy State Tax Officer - 1, Kuniyamuthur Assessment Circle, Coimbatore - I, Coimbatore, Tamil Nadu.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the ex parte impugned Order in Ref.No.ZD3302251688481 dated 18.02.2025 under Section 73 of the CGST/TNGST Act, 2017 for the Financial Year 2020-21 from the files of the second respondent herein, quash the same.
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For Petitioner : M/s.Aparna Nandakumar For Respondents : Mr.Rajendran Raghavan Senior Standing Counsel for R1 and Ms.Amirtha Poonkodi Dinakaran Government advocate for R2
ORDER
Mr.Rajendran Raghavan, learned Senior Standing Counsel takes notice for R1 and Ms.Amirtha Poonkodi Dinakaran, learned Government advocate takes notice for R2.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner, learned Senior Standing Counsel for R1 and the learned Government Advocate for R2.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 18.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024, wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 18.02.2025. Page No. 2 of 7
4. The Petitioner was also issued with Reminders on 08.01.2025, 23.01.2025 and 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 fixed on 20.01.2025, 28.01.2025 and 12.02.2025. 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.
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 2nd Respondent to pass a fresh Page No. 3 of 7
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 18.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.
9. In case the Petitioner complies with the above stipulations, the 2nd 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 vacated.
10. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. Page No. 4 of 7
11. In case the Petitioner fails to comply with any of the stipulations, the 2nd 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 1st 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. 11.11.2025 jas Page No. 5 of 7
To:
1.The Assistant Commissioner of GST & Central Excise, Coimbatore III Division, 1667, Aaditya Towers, Trichy Road, Coimbatore.
Coimbatore, Tamil Nadu - 641 045.
2.The Deputy State Tax Officer - 1, Kuniyamuthur Assessment Circle, Coimbatore - I, Coimbatore, Tamil Nadu.
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C.SARAVANAN, J.
jas W.P.No.42 of 2025 and W.M.P.Nos.47278 and 47285 of 2025 11.11.2025 Page No. 7 of 7