M/S.Babuji Knitting Mills, v. The State Tax Officer-(Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-12-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 48389 of 2025 and WMP.Nos.54026 & 54028 of 2025 M/s.Babuji Knitting Mills, Petitioner Represented by its Proprietor Balasubramaniam, 1, Siyankadu Main Road, Tirupur .641601 Vs The State Tax Officer-(fac) Office Of The Assistant Commissioner, Tiruppur Central-i Assessment Circle, Tiruppur.
Respondent PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the Respondent in the Impugned Order in GSTIN33AFIPB4000N1ZW /2020 - 2021 dated 17.02.2025 along with consequential order in form DRC-07 bearing a Ref No. ZD330225177203Q dated 18.02.2025 for the Period 2020- 2021,, and quash the same as it is being contrary to the provision of CGST Act, 2017 For Petitioner(s):
S.Kannan For Respondent:
Mrs.K.Vasanthamala , GA
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the __________Page 1 of 4
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 bearing Reference No.GSTIN33AFIPB4000N1ZW /2020 - 2021 dated 17.02.2025 of the Respondent, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 26.11.2024 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 17.02.2025
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 09.12.2025.
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.
__________Page 2 of 4
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 Form DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 17.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.
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 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. 12.12.2025 gv WP No. 48389 of 2025 and WMP.Nos.54026 & 54028 of 2025 To The State Tax Officer-(fac) Office Of The Assistant Commissioner, Tiruppur Central-1 Assessment Circle, Tiruppur.
__________Page 4 of 4