Rk Traders v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
44255 of 2025 and W.M.P.Nos.
49368 and 4 of 2025 RK Traders, Represented by its Proprietor Mr.Jeeva No.99/24C, Tamil Nagar, Avalurpettai Road, Tiruvannamalai - 606601.
... Petitioner Vs.
The State Tax Officer, Thiruvannamalai -I Assessment Circle, Thiruvannamalai - 606 104.
... 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:33BCEPJF5229F1ZX/2019-20 dated 02.08.2024 and quash the same.
For Petitioner : M/s.Divya.A Page No. 1 of 8
For Respondent : Mr.TNC Kaushik, Additional Government Pleader
ORDER
Mr.TNC Kaushik, learned Additional Government Pleader 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. 33BCEPJF5229F1ZX/2019-20, dated 02.08.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 24.05.2024 wherein the Petitioner was also called upon to appear for personal Page No. 2 of 8
hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 02.08.2024.
4. The Petitioner was also issued with Reminders on 29.06.2024, 09.07.2024 and 19.07.2024, 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 05.07.2024, 12.07.2024 and on 30.07.2024. 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 13.11.2025.
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 Page No. 3 of 8
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 50% 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 24.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 02.08.2024 as an addendum to the Show Cause Notice dated 24.05.2024.
9. Amount which has already recovered from the Petitioner shall be adjusted towards pre-deposit of 50% of the disputed tax as ordered above. This Page No. 4 of 8
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.It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.
12. 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. 5 of 8
13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 18.11.2025 nvi To:
The State Tax Officer, Thiruvannamalai -I Assessment Circle, Thiruvannamalai - 606 104 Page No. 6 of 8
C.SARAVANAN, J.
nvi W.P.No.
44255 of 2025 and W.M.P.Nos.
49368 and 4 of 2025 Page No. 7 of 8
18.11.2025 Page No. 8 of 8