Govindarajan Shivaji v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 of 2025 and W.M.P.Nos.
5 0224 and 5 0226 of 2025 Govindarajan Shivaji Proprietor M/s.SNC Engineering P1.No.8, S.F.No.598/1, Old Police Station Road, Karayanchavadi, Thiruvallur District.
Chennai - 600 056.
... Petitioner Vs.
1.State Tax Officer, Poonamallee Assessment Circle, No.4/109, Third Floor, Bangalore-Chennai Highway, Varadarajapuram, Nazarathpet, Chennai - 600 123.
2.Axis Bank, Represented by its Branch Manager, 1/9
Sennekuppam Branch, Old No.2/199, New No.6/89, Avadi Road, Senneerkuppam, Poonamallee, Chennai - 600 056.
... 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 of the st Respondent herein relating to the impugned order GSTIN No.33APEPS3949D2ZU/2019-20 dated 19.08.2024, quash the same as illegal, arbitrary and devoid of merit and consequentially direct the 1 st Respondent to raise the attachment of the Bank Account Nos.91902004206300 and 924010042762274 linked to the PAN APEPS3949D.
For Petitioner : Mr.A.V.Arun for Mr.Ganesh V Aranala For Respondents : Mrs.K.Vasanthamala Government Advocate 2/9
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.
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 Government Advocate for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 19.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 23.05.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 19.08.2024. 3/9
4. The Petitioner was also issued with Reminders on 24.06.2024, 04.07.2024 and on 07.08.2024, 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 01.07.2024, 11.07.2024 and 14.08.2024. 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 25.08.2025.
6. Under similar circumstances, Order has been quashed and case has been remitted back to the 1 st 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. 4/9
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 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 23.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 19.08.2024 as an addendum to the Show Cause Notice dated 23.05.2024.
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 5/9
shall also stand automatically vacated.
10. 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.
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.
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. 6/9
27.11.2025 jas To:
1.State Tax Officer, Poonamallee Assessment Circle, No.4/109, Third Floor, Bangalore-Chennai Highway, Varadarajapuram, Nazarathpet, Chennai - 600 123.
2.Axis Bank, Represented by its Branch Manager, Sennekuppam Branch, Old No.2/199, New No.6/89, Avadi Road, Senneerkuppam, Poonamallee, Chennai - 600 056.
7/9
C.SARAVANAN, J.
jas 8/9
W.P.No.4 of 2025 and W.M.P.Nos.
5 0224 and 5 0226 of 2025 27.11.2025 9/9