Madras High CourtWP/44448/2025disposed of

Ganapathy Agro Industries v. The Deputy Commissioner Commercial Taxes Gst Appeals Coimbatore

2025-11-18Honourable Mr Justice C. Saravanan17 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.49579, 49581, 49582, 49583, 49592, 49593, 49585, 49586, 49590, 49591, 49596, 49597, 49599 and 49600 of 2025 W.P.No.44448 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Deputy Commissioner of Commercial Taxes (GST Appeal), 2.The Assistant Commissioner, 3.The Deputy State Tax Officer (ST), Avarampalayam Circle, 4.The Deputy Commercial Tax Officer, Avarampalayam Circle, Coimbatore-III.

... Respondents 1/17

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 pertaining to the order dated 27.02.2024 in GSTIN:33AAEFG3802A1Z9/2019-2020 passed by the 3rd Respondent and the consequential order dated 27.02.2024 in Reference No.ZD330224162993C (Form-DRC-07) passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch. W.P.No.44450 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate Deputy Commissioner (GST Appeals), 2.The Assistant Commissioner (ST) (FAC), 2/17

3.The Assistant Commissioner, Avarampalayam Circle, Coimbatore - III.

... Respondents 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 pertaining to the order dated 25.02.2025 in GSTIN:33AAEFG3802A1Z9/2020-2021 for the year 2020-2021 passed by 2nd Respondent, and the consequential Recovery Order dated 25.02.2025 in Reference No.ZD330225255782F (Form-DRC-07) passed by the 3rd Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch. W.P.No.44452 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate Deputy Commissioner of Commercial Taxes (GST Appeal), 2.The Assistant Commissioner, 3/17

3.The Deputy State Tax Officer - 2, Velandipalayam Circle, 4.The Deputy Commercial Tax Officer, Velandipalayam Circle, Coimbatore - III.

... Respondents 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 pertaining to the order dated 29.04.2024 in GSTIN:33AAEFG3802A1Z9/2018-2019 for the year 2018-2019 passed by the 3rd Respondent and consequential order dated 29.04.2024 in Reference No.ZD330424231501Z (Form-DRC-07) passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch. W.P.No.44453 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

4/17

1.The Appellate Deputy Commissioner (ST) (FAC), 2.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, 3.The Assistant Commissioner of Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

... Respondents 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 pertaining to the order dated 20.08.2024 in GSTIN:33AAEFG3802A1Z9/2019-2020 passed by the 2nd Respondent, and the consequential Recovery Order dated 20.08.2024 in Reference No.ZD3308241734739 (Form-DRC-07) passed by the 3rd Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch. 5/17

W.P.No.44457 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Deputy Commissioner of Commercial Taxes (GST Appeal), 2.The Assistant Commissioner, 3.The State Tax Officer (FAC), Avarampalayam Circle, 4.The Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

W.P.No.44460 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate Deputy Commissioner (ST) (FAC), 2.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, 3.The Assistant Commissioner, Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

... Respondents 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 pertaining to the order dated 09.12.2024 in Reference No.ZD331224071970J (Form-DRC-08) passed by the 3rd Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, 7/17

Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

W.P.No.44461 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

For Petitioner : Mr.K.Sathish Kumar (In all W.Ps) For Respondents : Ms.Amirtha Poonkodi Dinakaran (In all W.Ps) Government Advocate COMMON ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.

2. By this Common Order, these Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

3. In these Writ Petitions, the Petitioner has challenged the impugned Orders passed by the 3rd and 2nd Respondent respectively for the Tax Period between 2018-2019 and 2020-2021. The details of the impugned Orders and the amount of tax demand are captured below in the Table furnished by the learned counsel for the Petitioner:- 9/17

W.P.No.

Assessment Year Demand Amount Order Date Reasoning 44448 of 2025 2019-2020 Rs.33,29,666/- 27.02.2024 Interest and Penalty - Ex parte order 44450 of 2025 2020-2021 Rs.2,03,49,309/- 25.02.2025 Incorrect tax liability; No reply; No personal hearing 44452 of 2025 2018-2019 Rs.20,66,612/- + interest and penalty 29.04.2024 Ex parte order 44453 of 2025 2019-2020 Rs.66,36,518/- 20.08.2024 Mismatch between GSTR 2A and 3B 44457 of 2025 2019-2020 Rs.61,61,831/- 27.08.2024 Reply dated 14.03.2024 not considered 44460 of 2025 2017-2018 Rs.30,75,335/- 09.12.2024 Rectification under Section 161 - Input Mismatch and Output Mismatch - Ex parte 44461 of 2025 2020-2021 Rs.93,91,578/- 03.01.2025 Assessment under Section 73(9)

4. Learned Government Advocate for the Respondents confirms that in all the proceedings the Petitioner had failed to file a Reply to the Show Cause Notices in GST DRC-01 that preceded the respective impugned Orders.

10/17

5. Learned counsel for the Petitioner would submit that the disputed tax has already been recovered from the Petitioner through Electronic Cash Register. However, the learned Government Advocate for the Respondents is unable to confirm the same.

6. Having considered the submissions of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents and the consistent view taken by this Court under similar circumstances has been to relegate the party to work out the remedy, the impugned Orders are quashed and the cases are remitted back to the concerned Respondents to pass fresh orders subject to conditions.

7. There shall be a direction to the Petitioner to deposit 25% of the disputed tax demanded under the Orders dated 03.01.2025 and 25.02.2025 passed for the Assessment Year 2020-2021 impugned in W.P.Nos.44461 and 44450 of 2025.

8. As far as the rest of the Assessment Years 2017-2018, 20182019, 2019-2020 are concerned, the Petitioner is directed to deposit 50% of the disputed tax demanded under the Orders passed on 09.12.2024, 11/17

29.04.2024, 27.02.2024, 20.08.2024, 27.08.2024, impugned in W.P.Nos.44460, 44452, 44448, 44453 and 44457 of 2025 respectively.

9. The Petitioner shall deposit the aforesaid 25% and 50% of the disputed tax demanded under the respective impugned Orders 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.

10. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 dated 10.03.2022 and 15.05.2024 issued together with the requisite documents to substantiate the case by treating the impugned Orders passed for the respective tax periods as an addendum to the Show Cause Notices dated 10.03.2022 and 15.05.2024.

11. 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.

12/17

12. It is made clear that bank attachment shall be lifted subject to the deposit of 25% and 50% of the disputed tax as ordered above and the Petitioner is not in arrears of any other amount barring the amount demanded under the respective impugned Orders.

13. 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 these Writ Petitions were dismissed in limine today.

14. Needless to state, before passing any such order, the 2nd Respondent shall give due notice to the Petitioner.

15. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 18.11.2025 arb 13/17

To:

5.The Appellate Deputy Commissioner (GST Appeals), 6.The Assistant Commissioner (ST) (FAC), 7.The Assistant Commissioner, Avarampalayam Circle, Coimbatore - III.

8.The Appellate Deputy Commissioner of Commercial Taxes (GST Appeal), 14/17

9.The Assistant Commissioner, 10.The Deputy State Tax Officer - 2, Velandipalayam Circle, 11.The Deputy Commercial Tax Officer, Velandipalayam Circle, Coimbatore - III.

12.The Appellate Deputy Commissioner (ST) (FAC), 13.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, 14.The Assistant Commissioner of Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

15.The Deputy Commissioner of Commercial Taxes (GST Appeal), 16.The Assistant Commissioner, 15/17

17.The State Tax Officer (FAC), Avarampalayam Circle, 18.The Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

19.The Appellate Deputy Commissioner (ST) (FAC), 20.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, 21.The Assistant Commissioner, Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

22.The Deputy Commissioner of Commercial Taxes (GST Appeal), 23.The Assistant Commissioner, 24.The State Tax Officer (FAC), Avarampalayam Circle, 25.The Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.

16/17

C.SARAVANAN, J.

arb W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 2025 18.11.2025 17/17