Madras High CourtWP/45072/2025disposed of

Sm Ayurvedic v. The Deputy State Tax Officer-Ii

2025-11-20Honourable Mr Justice C. Saravanan8 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No s . 4 50 & of 2025 and WMP.Nos.

50221, 50222, 50225 & 5022 Tvl.S.M.Ayurvedic Rep by its Proprietor - K.Padmavathi NO.377, Poonamallee High Road Chennai 600 106.

....Petitioner in both the cases Vs.

1.The Deputy State Tax Officer-II Arumbakkam Assessment Circle No.F-50, 2 nd floor, 1 st Avenue Anna Nagar East, Chennai 600 102 2.The Assistant Commissioner (ST) Arumbakkam Assessment Circle No.F-50, 2 nd floor, 1 st Avenue Anna Nagar East, Chennai 600 102 ..Respondents in both the cases Prayer in W.P.No.

4 50 of 2025 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the first respondent impugned order dated 19.08.2024 with Ref.No.GSTIN/33AJNPP5204B1ZL/2019-20 and quash the same. Page No. 1 of 8

Prayer in W.P.No 4 50 7 7 of 2025 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the first respondent impugned order dated 31.01.2024 with Ref.No.GSTIN/33AJNPP5204B1ZL/2020-21 and quash the same. For Petitioner in both cases : Mr.Adithya Reddy For Respondents in both cases : Mr.TNC.Kaushik Additional Government Pleader COMMON

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondents.

2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondents.

3. In these Writ Petitions, the Petitioner has challenged the impugned Page No. 2 of 8

Orders dated 19.08.2024 and 31.01.2024 of the concerned Respondent, which were preceded by the Show Cause Notices in Form GST DRC-01 dated 27.05.2024 and 20.11.2023 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 Orders dated 19.08.2024 and 31.01.2024.

4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST Enactments, 2017 against the impugned Orders have already expired. The present Writ Petitions have been filed only on 18.11.2025.

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 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 these cases.

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6. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the cases are remitted back to the concerned Respondent to pass a fresh orders subject to the Petitioner depositing the disputed tax as tabulated below 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. Details of Pre-deposit:- W.P.No.

Date of Impugned Order Pre-deposit 45072/2025 19.08.2024 50% 45077/2025 31.01.2024 50%

7. Within such time, the Petitioner shall also file a reply to the respective Show Cause Notices in GST DRC-01 dated 27.05.2024 and 20.11.2023 together with requisite documents to substantiate the case by treating the respective impugned Orders dated 19.08.2024 and 31.01.2024 as an addendum to the respective Show Cause Notices dated 27.05.2024 and 20.11.2023.

8. In case the Petitioner complies with the above stipulations, the concerned Respondent shall proceed to pass final orders on merits and in Page No. 4 of 8

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 the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Orders.

10. In case the Petitioner fails to comply with any of the stipulations, the concerned Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

11. Needless to state, before passing any such orders, the concerned Respondent shall give due notice to the Petitioner. Page No. 5 of 8

12. These Writ Petitions stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 20.11.2025 gv To:

C.SARAVANAN.J gv W.P.No s . 4 50 & of 2025 and WMP.Nos.

50221, 50222, 50225 & 5022 Page No. 7 of 8

20.11.2025 Page No. 8 of 8