M/S. Pooja Prabhu v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.55265 and 55266 of 2025 Mrs.Pooja Prabhu Proprietrix of M/s.Sai Kriyaa International New No.55, Old No.23/1, Thulasi Naicken Street, Thatangulam, Choolai, Chennai - 600 112.

... Petitioner Vs.

The Assistant Commissioner, Choolai Assessment Circle, No.1, Papjm Annexure Building, Greams Road, Chennai-600 006.

... 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 pertaining to the impugned order dated DRC-07 dated 27.02.2025 issued in Ref.No.ZD3302252925395 for the year 2020-2021 by the Respondent and quash the same.

For Petitioner : Mr.G.Derrick Sam For Respondent : Mr.V.Prashanth Kiran, Government Advocate *************** 1/4

O R D E R

The petitioner is before this Court challenging the impugned order dated 27.02.2025, which was preceded by a Show Cause Notice in DRC-01 dated 25.11.2024 to which the petitioner filed a reply on 29.01.2025.

2. The petitioner ought to have filed an appeal within the limitation period under Section 107 of the respective GST Enactments. The limitation period under the aforesaid section has now expired.

3. In view of the above, liberty is granted to the petitioner to avail the statutory remedy against the impugned order. The statutory impugned order is quashed and the case is remitted back to the Appellate Authority, subject to the petitioner filing such an appeal within a period of 30 days from the date of receipt of a copy of this order along with the pre-deposit 25% of the disputed tax, within such time.

4. In the event the petitioner complies with the above stipulations, the Appellate Authority shall proceed to pass a final order on merits on its own turn without reference to limiation and in accordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of such reply/pre-deposit. Subject to such compliance, the attachment of the petitioner's bank account shall stand automatically raised/vacated. 2/4

5. In case the petitioner fails to comply with any of the above stipulations, the Respondent shall be at liberty to proceed against the petitioner to recover the tax in accordance with law, as if this Writ Petition had been dismissed in limine today.

6. Needless to state, before passing any such order, the Petitioner shall be heard.

7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 17.12.2025 nvi To:

The Assistant Commissioner, Choolai Assessment Circle, No.1, Papjm Annexure Building, Greams Road, Chennai-600 006.

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C.SARAVANAN, J.

nvi W.P.No.49463 of 2025 and W.M.P.Nos.55265 and 55266 of 2025 17.12.2025 4/4