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Madras High CourtWP/46467/2025disposed of

Maria Cross Chinnaian v. The State Tax Officer

2025-12-03Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.51816 and 51817 of 2025 Maria Cross Chinnaian Represented by its PROPRIETOR Mr.C.MARIA CROSS No.11/1, Kambar Street, MINJUR, Chennai 601 203.

... Petitioner Vs.

THE STATE TAX OFFICER, (Formerly known as the Commercial Tax Officer), Ponneri Assessment Circle, Integrated Commercial Taxes Building, First Floor, Room No.107, Door No.32:Elephant Gate Bridge Road, 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 respondent order in Referenece Number: ZD 330 824 123 272P/2019-20 dated 14.08.2024 and quash the same as arbitrary, illegal.

For Petitioner : Mr.S.Kabil Dev For Respondent : Mr.V.Prashanth Kiran, Government Advocate 1/6

O R D E R

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 14.08.2024 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 17.05.2024 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 14.08.2024.

4.The Petitioner was also issued with Reminder on 19.06.2024, 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 2/6

personal hearing fixed on 25.06.2024. 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 26.11.2025.

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 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. 3/6

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 17.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.08.2024 as an addendum to the Show Cause Notice dated 17.05.2024.

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 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.

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.

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

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 03.12.2025 nvi To:

THE STATE TAX OFFICER, (Formerly known as the Commercial Tax Officer), Ponneri Assessment Circle, Integrated Commercial Taxes Building, First Floor, Room No.107, Door No.32:Elephant Gate Bridge Road, Chennai - 600 003 5/6

C.SARAVANAN, J.

nvi W.P.No.46467 of 2025 and W.M.P.Nos.51816 and 51817 of 2025 03.12.2025 6/6