M/S. Land Mark Constructions v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-12-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN WP.No. 48621 of 2025 and WMP.Nos.54287 & 54288 of 2025 M/s. Land mark Constructions 245 Vivekanada Road,Ramnagar,Coimbatore . 641009 Petitioner Vs The State Tax Officer Respondent Office of the Commercial tax officer, Ram Nagar Assessment circle, Coimbatore PRAYER : This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Certiorari to call for the records of the Respondent in the Impugned order in GSTIN- 33AEKPK0556K2ZF /2019 -2020 dated 28.06.2024 along with consequential order in form DRC-07 bearing a Ref No. ZD330624353484C dated 28.06.2024 for the Period 2019- 2020, and quash the same as it is being contrary to the provision of CGST Act, 2017 For Petitioner S.Kannan For Respondent Mrs.P.Selvi, GA
ORDER
Mrs.P.Selvi, 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 in GSTIN:33AEKPK0556K2ZF /2019 -2020 dated 28.06.2024 of the Respondent, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 20.01.2024 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 28.06.2024.
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 10.12.2025.
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.
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 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.
7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 20.01.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 28.06.2024 as an addendum to the Show Cause Notice dated 20.01.2024.
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 50% of the 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 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.
C. SARAVANAN.,J gv
12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 12.12.2025 (1/2) gv To The State Tax Officer Office of the Commercial Tax officer, Ram Nagar Assessment circle, Coimbatore WP.No. 48621 of 2025 and WMP.No.54287 & 54288 of 2025