M/S Dhiraj Marketing v. The Deputy State Tax Officer Ii
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 0401 and 5 0403 of 2025 M/s.Dhiraj Marketing, Represented by its Proprietor Dhiraj Jain ... Petitioner Vs.
The Deputy State Tax Officer II/Deputy Commercial Tax Officer, Loansquare Assessment Circle, Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
... 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 of the impugned order in GSTIN.33AKTPD0123G1ZN/2021-22 dated 22.05.2025 along with DRC07 Order under Section 73, Ref No.ZD330525252312R dated 23.05.2025 on the file of the Respondent herein and to quash the same. 1/8
For Petitioner : Mr.S.Chetan Prakash 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. In this Writ Petition, the Petitioner has challenged the impugned Order dated 22.05.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 14.06.2024 wherein the Petitioner was called upon to 2/8
appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 22.05.2025.
4. The Petitioner was also issued with Reminders on 23.09.2024, 17.10.2024 and 24.03.2025, 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 04.10.2024, 28.10.2024 and 31.03.2025. 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 12.11.2025.
6. The learned counsel for the Petitioner submits that 75% of the amount has been recovered by the Respondent.
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7. The learned Government Advocate for the Respondent is however unable to confirm the same.
8. Under similar circumstances, Order has been quashed and case has been remitted back to the 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.
9. 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 25% 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. Amount already recovered by the Respondent shall be adjusted towards the said pre-deposit and same shall be subject to verification.
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10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 14.06.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 22.05.2025 as an addendum to the Show Cause Notice dated 14.06.2024.
11. 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 vacated.
12. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. 5/8
13. 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.
14. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27.11.2025 jas To:
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The Deputy State Tax Officer II/Deputy Commercial Tax Officer, Loansquare Assessment Circle, Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
C.SARAVANAN, J.
jas 7/8
W.P.No.4 of 2025 and W.M.P.Nos.
5 0401 and 5 0403 of 2025 27.11.2025 8/8