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Madras High CourtWP/49966/2025disposed of

Rujo Engineering Private Limited v. The State Tax Officer(St)

2026-01-02Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.55866 and 56031 of 2025 Rujo Engineering Private Limited, Represented by its Managing Director JACOB RUBAN No.1375, TNHB Main Road, Velacheery, Chennai - 600 042.

... Petitioner Vs.

1.The State Tax Officer (ST) Velacherry: South-III: Chennai South-III Room No.223, 2nd Floor, No.571, Integrated Commercial Taxes and Registration Department (South Tower) Nandanam, Chennai - 600 035.

2. The Assistant Commissioner (ST), Velachery Assessment Circle, Room No.225, 2nd Floor, No.571, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai - 600 035.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in Reference Number:ZD330824212340W/2019-20 dated 23.08.2024 on the file of the 1st respondent and quash the same as contrary to law. 1/6

For Petitioner : Mr.C.Srinivasan For Respondents : Mrs.K.Vasanthamala, Government Advocate ***********

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

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 Respondents.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 23.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 08.05.2024 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 23.08.2024. 4.The Petitioner was also issued with Reminders on 05.08.2024, 12.08.2024 and 21.08.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed 2/6

any reply nor appeared for the personal hearing fixed on 12.08.2024, 19.08.2024 and 23.08.2024. Thus, the impugned Orders have 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 18.12.2025. 6 Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent 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 1st Respondent to pass a fresh order on merits 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 08.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 23.08.2024 as an addendum to the Show Cause Notice dated 08.05.2024.

9. In case the Petitioner complies with the above stipulations, the 1st 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 the Petitioner is not in arrears of any amount barring the amount demanded under the impugned Order.

11. In case the Petitioner fails to comply with any of the stipulations, the 1st 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 1st 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. 02.01.2026 nvi To:

1.The State Tax Officer (ST) Velacherry: South-III: Chennai South-III Room No.223, 2nd Floor, No.571, Integrated Commercial Taxes and Registration Department (South Tower) Nandanam, Chennai - 600 035.

2. The Assistant Commissioner (ST), Velachery Assessment Circle, Room No.225, 2nd Floor, No.571, Integrated Commercial Taxes and Registration Department, Nandanam, Chennai - 600 035.

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C.SARAVANAN, J.

nvi W.P.No.49966 of 2025 and W.M.P.Nos.55866 and 56031 of 2025 02.01.2026 6/6