Tvl Surya Medical Agency v. The Deputy State Tax Officer-I(St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
45890 of 2025 and W.M.P.Nos.
51158 and 51161 of 2025 Tvl. Surya Medical Agency, Rep. By its P.Venkatesan, No.82/77, Opposite to Collector Office, Perundurai Road, Erode, Tamil Nadu, 638 011.
... Petitioner Vs.
The Deputy State Tax Officer - I (ST), Thindal Assessment Circle, D.No.161, Brough Road, Erode - 638 001.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records leading to the issuance of proceedings with order in GSTIN/33ACHPV5679B2ZC/2018-19 along with summary of the order 1/7
FORM GST DRC-07 dated 04.04.2024 by the respondent herein and quash the same, and direct the respondent herein to provide a reasonable opportunity to the petitioner, including a personal hearing is to consider and reassess the case after giving full and fair opportunity to the petitioner. For Petitioner : Mr.N.Desinghu For Respondent : Mr.TNC.Kaushik Additional Government Pleader
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader, takes notice for the Respondent.
2. This Writ Petition is 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 Respondent. 2/7
3. In this Writ Petition, the Petitioner has challenged the impugned order dated 04.04.2024, passed for the tax period 2018-2019, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 30.01.2024. Since the petitioner failed to response, the aforesaid impugned order was passed.
4. The details of the tax demand as per the impugned order are as follows:- ACT Place of Supply Details of Demand TAX PENALTY TOTAL I G S T ----- Rs.0 Rs.0 Rs.0 C G S T TAMIL NADU Rs.598813 Rs.59881 RS.658694 S G S T TAMIL NADU Rs.598813 Rs.59881 Rs.658694 TOTAL Rs.1197626 Rs.119762 Rs.1317388 A demand notice in FORM GST - DRC - 07 is issued."
5. The learned counsel for the petitioner submits that out of the 3/7
total disputed tax of Rs.11,97,626/-, a sum of Rs.9,56,480/- has already been paid by the petitioner in cash on 23.09.2025.
6. However, the learned Additional Government Pleader for the respondent is unable to confirm the same.
7. Following the consistent view taken by this Court under similar circumstances, the case is remitted back to the 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, subject to verification.
8. In case the aforesaid amount of Rs.9,56,480/- has already been recovered from the petitioner on 23.09.2023, which according to the petitioner stands confirmed by the three separate bank challans and 4/7
acknowledgment demand receipts, no further amount shall be required to be deposited for the purpose of redoing the proceedings.
9. Therefore, subject to verification of payment, the Petitioner shall file a reply to the Show Cause Notice in GST DRC-01 dated 30.01.2024, together with requisite documents to substantiate the defence, by treating the impugned Order dated 04.04.2024 as an addendum to the Show Cause Notice dated 30.01.2024, within a period of thirty (30) days from the date of receipt of a copy of this order.
10. 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 5/7
shall also stand automatically raised/vacated.
11. It is made clear that bank attachment shall be lifted, subject to the deposit of 50% of disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned order.
12. 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.
13. Needless to state, before passing any such order, the first Respondent shall give due notice to the Petitioner.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 6/7
28.11.2025 av Index : Yes/No To:
The Deputy State Tax Officer - I (ST), Thindal Assessment Circle, D.No.161, Brough Road, Erode - 638 001.
7/7
C.SARAVANAN, J.
av 8/7
W.P.No.
45890 of 2025 and W.M.P.Nos.
51158 and 51161 of 2025 2 8 .11.2025 9/7