Tvl Pv Jaggery Unit v. The State Tax Officer Fac
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
45654 of 2025 and W.M.P.Nos.
50869 & 50872 of 2025 Tvl PV Jaggery Unit, Represented by its Proprietor, J.Prasanna Kumar, 3/160-D, Kattukottayee, Deviyakurichi, Salem, Tamil Nadu - 636 112.
... Petitioner Vs.
1. The State Tax Officer (FAC), Attur Town Circle, Salem - II, Ground Floor Int Egrated Commercial tax Office, S.F.No.500/4, Thennangudipalayam, Salem, Tamil Nadu.
2. The Branch Manager, Karur Vysya Bank, Door No.2/117, Salem, Chennai Highway, NH 79 Deviyakurichi.
... Respondents Page No. 1 of 8
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records in GSTIN No. 33CFIPP0102B1ZA/2020-2021 on the files of the respondent, quash the impugned order dated 13.02.2025 with the reference No.ZD330225128851M for the FY 2020-21, and direct the respondent to pass orders afresh after giving an opportunity of hearing to the petitioner.
For Petitioner : Mr.M.Shivakanth For R1 : Mr.TNC.Kaushik Additional Government Pleader
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader, takes notice for the first 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 first Respondent.
Page No. 2 of 8
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 13.02.2025 passed for the tax period 2020-2021. The impugned order was preceded by a Show Cause Noitce in Form GST DRC-01 dated 26.11.2024. The petitioner, however, failed to respond to the said notice.
4. The learned counsel for the petitioner submits that the entire disputed tax has already been recovered from the Petitioner's Electronic Cash Ledger.
5. However, the learned Additional Government Pleader for the first respondent is unable to confirm the same.
6. Following the consistent view taken by this Court under similar Page No. 3 of 8
circumstances, the case is remitted back to the first 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 30 days from the date of receipt of a copy of this order. After due verification, any amount already recovered from the petitioner shall be adjusted towards the said 25% of disputed tax. In case the amount already recovered, as stated above, exceeds or satisfies the 25% pre-deposit requirement, no further amount shall be required to be deposited for the purpose of redoing the proceedings.
7. The Petitioner shall file a reply to the Show Cause Notice in GST DRC-01 dated 26.11.2024, together with requisite documents to substantiate the defence, by treating the impugned Order dated 13.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024, within a period of thirty (30) days from the date of receipt of a copy of this order.
8. In case the Petitioner complies with the above stipulations, the first Page No. 4 of 8
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 raised/vacated.
9. It is made clear that bank attachment shall be lifted, subject to the deposit of 25% of 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 first 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.
11. Needless to state, before passing any such order, the first Respondent shall give due notice to the Petitioner.
Page No. 5 of 8
12. 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:
1. The State Tax Officer (FAC), Attur Town Circle, Salem - II, Ground Floor Int Egrated Commercial tax Office, S.F.No.500/4, Thennangudipalayam, Salem, Tamil Nadu.
2. The Branch Manager, Karur Vysya Bank, Door No.2/117, Salem, Chennai Highway, NH 79 Deviyakurichi.
Page No. 6 of 8
C.SARAVANAN, J.
av W.P.No.
45654 of 2025 and W.M.P.Nos.
50869 & 50872 of 2025 Page No. 7 of 8
24.11.2025 Page No. 8 of 8