M/S Maharaja Supper Store v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.44 of 2025 and W.M.P.Nos.
50108 and 50109 of 2025 M/s.Maharaja Supper Store, Represented by its Proprietrix Kandasamy Indirani.
... Petitioner Vs.
1.The Assistant Commissioner (ST), Tirupur Rural - I Assessment Circle, No.42, Commercial Taxes Building 1 st Floor, Kumaran Road, Tirupur - 641 601.
2.HDFC Bank, Kangayam Branch, No.412/5, Tirupur Road, Tamil Nadu - 638 701.
Rep by Authorized Signatory.
3.Indusind Bank, 1/7
Tirupur Branch, No.1 & 32(A), KMA Buildings, Eswaran Kovil North Street, Tirupur - 641 604.
Rep by Deputy Branch Manager.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the 1 st Respondent leading to issuance of Impugned Order dated 31.10.2025 (vide GSTIN:33AMDPR6025P1ZP/2021-22) and quash the same. For Petitioner : Mr.K.M.C.Arunmokan For Respondents : Mr.V.Prashanth Kiran Government Advocate for R1 Mr.C.Mohan and M/s.Rexy Josephine Mary for M/s.King and Partridge for R2
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for R1 and Mr.C.Mohan and M/s.Rexy Josephine Mary for M/s.King and 2/7
Partridge, learned counsel takes notice for R2.
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 R1 and the learned counsel for R2.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 31.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 09.07.2025 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 31.10.2025.
4. 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 07.11.2025. 3/7
5. 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 10% 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.
6. 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 10% 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.
7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 09.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 4/7
31.10.2025 as an addendum to the Show Cause Notice dated 09.07.2025.
8. 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.
9. It is made clear that bank attachment shall be lifted subject to the deposit of 10% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.
10. 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 5/7
today.
11. Needless to state, before passing any such order, the 1 st Respondent shall give due notice to the Petitioner.
12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 21.11.2025 jas To:
The Assistant Commissioner (ST), Tirupur Rural - I Assessment Circle, No.42, Commercial Taxes Building 1 st Floor, Kumaran Road, Tirupur - 641 601.
6/7
C.SARAVANAN, J.
jas W.P.No.44 of 2025 and 7/7
W.M.P.Nos.
50108 and 50109 of 2025 21.11.2025 8/7