Apr Logistics v. State Tax Officer (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.48538 and 48541 of 2025 APR Logistics, Rep.by its Proprietor - Krishnaswamy Adiyankuppam gopal No.9/10, Indira foundation, Inner ring road, Ekkattuthangal, Guindy, Chennai-600 097.
... Petitioner Vs.
The Assistant Commissioner (ST) Sholinganallur Assessment Circle, Room No.241, 2nd Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai, Tamil Nadu 600 035.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN:33AJAPG5442R1Z2/2020-21 dated 25.02.2025 and quash the same.
For Petitioner : M/s.Divya A For Respondent : Mrs.P.Selvi, Government Advocate Page No. 1 of 7
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 in FORM GST DRC-07 bearing Ref.No. 33AJAPG5442R1Z2/2020-21 dated 25.02.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was also called upon to appear for personal hearing fixed on 27.12.2024.
4. The Petitioner was also issued with Reminders on 11.01.2025, and 05.02.2025, 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 27.12.2024,21.01.2025 and 07.02.2025. Page No. 2 of 7
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 07.11.2025.
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 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 Page No. 3 of 7
Cause Notice in GST DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 25.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.
9. Amount which has already recovered from the Petitioner shall be adjusted towards pre-deposit of 25% of the disputed tax as ordered above. This will be however subject to verification by the Respondent.
10. 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.
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. Page No. 4 of 7
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. It is made clear that recovery of 25% of the disputed tax ordered above pertains only to the impugned Order dated 25.02.2025.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 12.11.2025 nvi To:
The Assistant Commissioner (ST) Sholinganallur Assessment Circle, Room No.241, 2nd Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai, Tamil Nadu 600 035 Page No. 5 of 7
C.SARAVANAN, J.
nvi W.P.No.43368 of 2025 and W.M.P.Nos.48538 and 48541 of 2025 Page No. 6 of 7
12.11.2025 Page No. 7 of 7