← Library
Madras High CourtWP/48064/2025disposed of

M/S.K.P.Sathyamoorthy Contractors v. The Deputy State Tax Officer

2025-12-09Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.12.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.53717 & 53718 of 2025 M/s. K.P Sathyamoorthy Contractors, Rep. by its Proprietor - Pachamuthu Sathyamoorthy 77-A, Udayar Street, Kalappanaickenpatty Pudur, Namakkal, Tamil Nadu - 637404.

... Petitioner Vs.

The State Tax Officer, Office of the Commercial Tax Officer, Attur (Rural) Circle, Salem Tamil Nadu.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the respondent in the impugned order in GSTIN: 33AYEPS5940D1ZI/2024-25 dated 03.06.2025 along with consequential proceedings vide FORM GST DRC-07 bearing Ref No.ZD330625024912J dated 03.06.2025 under Section 74 for the financial period 2024-2025, to quash the same.

1/6

For Petitioner : Mr.J.R.Devanand For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader

ORDER

Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice for the respondent.

2. With the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondent, this writ petition is being disposed of at the time of admission.

3. In this Writ Petition, the petitioner has challenged the impugned Order dated 03.06.2025 along with the consequential proceedings dated 03.06.2025, issued for the tax period 2024-2025.

4. By the impugned order, the demand proposed in the Show Cause Notice in DRC-01 dated 10.02.2025 has been confirmed, as the reply and objection filed by the petitioner to the aforesaid show cause notice were deemed unsatisfactory.

2/6

5. It is noticed that the statutory limitation for filing an appeal under Section 107 of the respective GST enactments, against the impugned order has already expired. The present writ petition has been filed only on 04.12.2025.

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 on merits 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.

8. Within such time, the petitioner shall also file a reply to the impugned Show Cause Notice dated 10.02.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 3/6

03.06.2025 as an addendum to the Show Cause Notice dated 10.02.2025.

9. Subject to the petitioner complying with the above stipulations, the respondent shall proceed to pass fresh 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. It is needless to state that, before passing any such order, the petitioner shall be heard.

10. The attachment of the bank account of the petitioner shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.

11. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and the petitioner is not in arrears of any other amount barring the amount demanded under the impugned order.

12. 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. 4/6

13. Accordingly, this Writ Petition stands disposed of. Consequently, connected miscellaneous petitions are closed. No costs. 09.12.2025 raja To The State Tax Officer, Office of the Commercial Tax Officer, Attur (Rural) Circle, Salem Tamil Nadu.

5/6

C.SARAVANAN, J.

raja 09.12.2025 6/6