Tvl. Sri Sai Industrial Chemicals v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :01.12.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.46951 of 2025 and WMP.Nos.52444 & 52446 of 2025 Tvl.Sri Sai Industrial Chemicals, represented by its Proprietor Mr.V.Balamurugan, 123, Balamurugan Garden, Thoraipakkam, Chennai-97.
....Petitioner Vs The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Integrated Commercial taxes and Registration Departmental Buildings (South Towers) II Floor, Nandanam, Chennai 600 035.
.. 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 on the file of the Respondent in GSTIN 33AGPPB9957NIZN/2020-21 dated 06.02.2025 and quash the same as being illegal, invalid against the authority of law and in violation of the principles of natural justice. For Petitioner : Mr. D. Vijayakumar For Respondents: Mr.C. Harsharaj, Spl. Govt. Pleader
ORDER
Mr.C. Harsharaj, learned Special Government Pleader takes notice for the Respondent.
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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 Special Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 06.02.2025 of the Respondent, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 25.11.2024 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 06.02.2025
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 28.11.2025.
5. 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.
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6. 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 25% 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 GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 06.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.
8. 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.
9. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. Page No. 3 of 4
C.SARAVANAN.,J gv
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.
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. 01.12.2025 gv To:
The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Integrated Commercial taxes and Registration Departmental Buildings (South Towers) II Floor, Nandanam, Chennai 600 035 W.P.No.46951 of 2025 and WMP.Nos.52444 & 52446 of 2025 Page No. 4 of 4