Singhvi Lubricants v. The 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.

45660 of 2025 and W.M.P.Nos.

50878 and 50879 of 2025 Singhvi Lubricants, Represented by its Partner Roshan Kumar, No.77/1, M.C.Road, Gengapuram, Ambur, Vellore, Tamil Nadu - 635 802.

... Petitioner Vs.

The State Tax Officer, Office of the Assistant Commissioner (ST), Ambur Assessment Circle, Ambur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records in GSTIn No.33ABJFS5930R1Z1/2019-2020 on the files of the respondent and quashing the impugned order dated 10.05.2024 with the reference Page No. 1 of 8

No.ZD330524063271Q for the FY 2019-2020 passed by the respondent as arbitrary.

For Petitioner : Ms.Ann Priscilla Swarnakumari For Respondent : Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate, 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 Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 10.05.2024, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 31.08.2023 wherein the Petitioner was called upon to appear for Page No. 2 of 8

personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 10.05.2024.

4. The Petitioner was also issued with Reminders on 11.10.2023, 28.10.2023 and 04.12.2023, which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. 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 20.11.2025.

6. 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 Page No. 3 of 8

this case.

7. 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 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. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 31.08.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 10.05.2024 as an addendum to the Show Cause Notice dated 31.08.2023.

9. 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 Page No. 4 of 8

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 raised/vacated.

10. 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.

11. 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.

12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

Page No. 5 of 8

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24.11.2025 Index : Yes/No av To:

The State Tax Officer, Office of the Assistant Commissioner (ST), Ambur Assessment Circle, Ambur.

Page No. 6 of 8

C.SARAVANAN, J.

av W.P.No.

45660 of 2025 and W.M.P.Nos.

50878 and 50879 of 2025 Page No. 7 of 8

24.11.2025 Page No. 8 of 8