Tvl Shri Venkateswara Growers v. The Deputy State Tax Officer 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.48408 and 48409 of 2025 Tvl.Shri Venkateswara Growers, Rep.by its Prop.Yuvaraj, S.F.No.100/2A2, Vakkampalayam, Karuppampalayam Post, Pollachi, Coimbatore, Tamil Nadu - 642 004.
... Petitioner Vs.
The Deputy State Tax Officer-2, O/o, The Deputy Commercial Tax Officer, Pollachi (West) Assessment Circle, Pollachi, Coimbatore.
... 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.ZD3302251339597 dated 14.02.2025 along with Annexure vide Case ID:IIT/33ACXPY4360J3ZR/2020-21/dated 14.02.2025 passed by the respondent for the AY 2020-21 and to quash the same. For Petitioner : Mr.C.S.Sreenarayan For Respondent : Mrs.K.Vasanthamala, Government Advocate ******** Page No. 1 of 6
O R D E R
Mrs.K.Vasanthamala, 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. ZD3302251339597 dated 14.02.2025 along with Annexure vide Case ID:IIT/33ACXPY4360J3ZR/2020-21/dated 14.02.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was also called upon to appear for personal hearing.
4. The Petitioner was also issued with Reminders on 26.12.2024, 13.01.2025 and 29.01.2025, 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 03.01.2025, 21.01.2025 and on 10.02.2025. Thus, the impugned Orders have been passed. Page No. 2 of 6
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 Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.02.2025.
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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.
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
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13. It is made clear that recovery of 25% of the disputed tax ordered above pertains only to the impugned Order dated 14.02.2025.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 10.11.2025 nvi To:
The Deputy State Tax Officer-2, O/o, The Deputy Commercial Tax Officer, Pollachi (West) Assessment Circle, Pollachi, Coimbatore.
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C.SARAVANAN, J.
nvi W.P.No.43230 of 2025 and W.M.P.Nos.48408 and 48409 of 2025 10.11.2025 Page No. 6 of 6