Tvl.Sri Venkateshwara Traders v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.50509 and 50510 of 2025 Tvl.Sri Venkateshwara Traders, Represented by its Proprietrix Kalpana ... Petitioner Vs.
1.The State Tax Officer, Inspection - V, Office of Joint Commissioner (ST) (Intelligence), No.1, Vallalar Nagar, Manjakuppam, Cuddalore - 607 001.
2.The Branch Manager, Axis Bank, D.No.513, Kamarajar Salai, Pondicherry.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for 1/6
issuance of a Writ of Certiorari, to call for the records on the files of the 1 st Respondent in proceedings in GSTIN: 33GDNPK3469R2ZK/2024-2025 dated 16.06.2025 and quash the same as illegal, invalid, without authority of law, and in violation of the Principles of Natural Justice. For Petitioner : Mr.D.Vijayakumar For Respondents :
For R1 : Mr.C.Harsharaj Special Government Pleader
ORDER
Mr.C.Harsharaj, learned Special Government Pleader takes notice for the 1 st Respondent.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the 1 st Respondent.
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3. In this Writ Petition, the Petitioner has challenged the impugned Order bearing Ref.No. GSTIN. 33GDNPK3469R2ZK/2024-2025 dated 16.06.2025 of the 1 st Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 16.04.2025 wherein the Petitioner was also called upon to appear for personal hearing.
4. The Petitioner was also issued with Reminders on 15.05.2025, 02.06.2025 and 09.06.2025, 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. 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 19.11.2025. 3/6
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 1 st 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 16.04.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 16.06.2025 as an addendum to the Show Cause Notice dated 16.04.2025. 4/6
9. In case the Petitioner complies with the above stipulations, the 1 st 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.
11. In case the Petitioner fails to comply with any of the stipulations, the 1 st 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.
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12. Needless to state, before passing any such order, the 1 st 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. 20.11.2025 arb To:
1.The State Tax Officer, Inspection - V, Office of Joint Commissioner (ST) (Intelligence), No.1, Vallalar Nagar, Manjakuppam, Cuddalore - 607 001.
2.The Branch Manager, Axis Bank, D.No.513, Kamarajar Salai, Pondicherry.
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C.SARAVANAN, J.
arb and 7/6
W.M.P.Nos.50509 and 50510 of 2025 20.11.2025 8/6