Tvl Madhura Exports v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 4 6 90 of 2025 and W.M.P.Nos.
8 70 and 8 72 of 2025 Tvl.Madhura Exports Represented by its Partner Kamal Kumar Sharma ... Petitioner Vs.
The Assistant Commissioner (ST), Ayanavaram Assessment Circle, No.F.50, First Avenue, Anna Nagar East, Chennai - 600 102.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the detailed impugned order dated 09.12.2024 bearing Reference No.GSTIN/33AAYFM2018/e1ZD/2023-24, along with the summary order DRC - 07 dated the same day Ref.No.ZD331224063655H passed by the 1/7
Respondent and quash the same.
For Petitioner : Mr.P.Gowtham For Respondent : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the 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 Government Advocate for the Respondent.
3. The Petitioner is before this Court against the impugned order dated 09.12.2024 which was preceded by a Show Cause Notice in GST DRC01 dated 13.04.2024 issued for the tax period 2023 - 2024. 2/7
4. A reading of the impugned order indicates that it is a detailed order after considering the Petitioner's reply dated 28.10.2024 and 21.11.2024. The Petitioner has neither filed a reply in time nor approached this Court within reasonable time. Instead, the Petitioner has filed this Writ Petition only on 11.11.2025 and brought this case before this Court for admission today.
5. The learned counsel for the Petitioner submits that the Petitioner may be given a liberty to file a Statutory Appeal subject to any reasonable terms to be fixed by this Court.
6. I have considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3/7
7. Considering the same this Writ Petition is disposed of by giving liberty to the Petitioner to file an appeal before the Appellate Authority 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. In case the Petitioner complies with the above stipulations, the Appellate Authority shall proceed to pass a final order on merits without reference to limitation and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/predeposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.
9. 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 4/7
tax in accordance with law as if this Writ Petition was dismissed in limine today.
10. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
11. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 25.11.2025 jas To:
The Assistant Commissioner (ST), Ayanavaram Assessment Circle, No.F.50, First Avenue, Anna Nagar East, Chennai - 600 102.
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C.SARAVANAN, J.
jas W.P.No.4 4 6 90 of 2025 and W.M.P.Nos.
8 70 and 8 72 of 2025 6/7
25.11.2025 7/7