Govindarajan Shivaji v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 of 2025 and W.M.P.Nos.

50081 & 50082 of 2025 Govindarajan Shivaji Proprietor M/s.SNC Engineering Pl.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 Rep by its Branch Manager Sennekuppam Branch Old NO.2/199, New NO.6/89 Avadi Road Senneerkuppam Poonamallee 1/6

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 1 st respondent herein relating to the impugned order in GSTIN:33APEPS3949D2ZU/2021-2022 dated 08.07.2024, quash the same 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 : M/s.Ganesh V. Aranala For Respondents : Mrs.K.Vasanthamala for R1 GovernmentAdvocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate, takes notice for the first Respondent.

2. This Writ Petition is being disposed of at the stage of admission 2/6

itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the first Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order bearing Reference No.GSTIN:33APEPS3949D2ZU/2021-2022 dated 08.07.2024, of the 1 st Respondent, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 14.02.2024 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 08.07.2024.

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 17.11.2025.

5. Under similar circumstances, Orders have been quashed and 3/6

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 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 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.

7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 14.02.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 08.07.2024 as an addendum to the Show Cause Notice dated 14.02.2024. 4/6

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 50% 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 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.

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11. Needless to state, before passing any such order, the 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. 24.11.2025 gv To:

1. State Tax Officer Poonamallee Assessment Circle No.4/109, Third Floor Bangalore -Chennai Highway Varadarajapuram, Nazarathpet Chennai 600 123 2.Axis Bank Rep by its Branch Manager Sennekuppam Branch 6/6

Old NO.2/199, New NO.6/89 Avadi Road Senneerkuppam Poonamallee Chennai 600 056 C.SARAVANAN, J.

gv 7/6

W.P.No.4 of 2025 and W.M.P.Nos.

50081 & 50082 of 2025 24.11.2025 8/6