Tvl.Ayya Readymade Wood v. The Deputy State Tax Officer-I
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.48535 and 48537 of 2025 Tvl.Ayya Readymade Wood, Represented by its Proprietor, Iyya Rajasekar, Survey No.130, Periyapalayam Main Road, Arani 601 101.
... Petitioner Vs.
The Deputy State Tax Officer - 1, Ponneri Assessment Circle, Integrated Commercial Taxes Office Complex, D.No.32, Room No.107, Elephant Gate Bridge Road, Chennai - 600 003.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent in GSTIN:33AFAP17102LIZS/2022-23 dated 17.06.2025 and quash the same and consequently direct the respondent to given a opportunity of personal hearing.
For Petitioner : Mr.P.R.Kumar For Respondent : Mr.TNC Kaushik, Additional Government Pleader Page No. 1 of 7
O R D E R
Mr.TNC Kaushik, learned Additional Government Pleade 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. 33AFAP17102LIZS/2022-23 dated 17.06.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.04.2025 wherein the Petitioner was also called upon to appear for personal hearing.
4. The Petitioner was also issued with Reminders on 07.06.2025 and 10.06.2025, 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 09.06.2025 and 11.06.2025. Thus, the Page No. 2 of 7
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 Assessment Order 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 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 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 29.04.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 17.06.2025 as an addendum to the Show Cause Notice dated 29.04.2025.
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 17.06.2025.
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 Deputy State Tax Officer - 1, Ponneri Assessment Circle, Integrated Commercial Taxes Office Complex, D.No.32, Room No.107, Elephant Gate Bridge Road, Chennai - 600 003.
Page No. 5 of 7
C.SARAVANAN, J.
nvi W.P.No.43367 of 2025 and W.M.P.Nos.48535 and 48537 of 2025 Page No. 6 of 7
12.11.2025 Page No. 7 of 7