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Madras High CourtWP/49572/2025disposed of

Tvl Lakshmi Communication v. Deputy Commercial Tax Officer

2025-12-18Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18-12-2025

CORAM

THE HONOURABLE MR.JUSTICE C. SARAVANAN WP.No. 49572 of 2025 and WMP.Nos.55409 & 55410 of 2025 Tvl Lakshmi Communication Petitioner Represented by its Managing Partner, Kumar Venkatesh.R, Aged 52 years 7/1133, RMP Complex, Raman Nagar Post, Mettur Dam-3, Salem, Tamil Nadu- 636403 Vs Deputy Commercial Tax Officer Respondent Mettur Assessment Circle, Salem-II, 61-182, Sakthi Nagar, Raman Nagar Post Salem Main Road, Mettur Dam 636 404 Tamilnadu PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India to calling for the records in Reference No. ZD330424215163X dated 26.04.2024 u/s.73 of the TNGST Act, 2017 along with the summary of the order dated 26.04.2024 bearing Reference No. ZD330424215163X on the file of the Respondent relating to F.Y.2018-19 and quash the same. For Petitioner : Mr. N.Janani For Respondent:

Mr.V.Prashanth Kiran, GA

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate (Tax) takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with

the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the Order dated 26.04.2024 in Form GST DRC-07, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 27.12.2023 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 26.04.2024.

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 16.12.2025.

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 impugned order is quashed and the case is remitted back to the

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.

7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 26.04.2024 as an addendum to the Show Cause Notice dated 27.12.2023.

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 petitioner depositing 50% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount barring the amount demanded under the impugned Order.

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 Petition is closed. 18-12-2025 (1⁄2) gv To Deputy Commercial Tax Officer Mettur Assessment Circle, Salem-II, 61-182, Sakthi Nagar, Raman Nagar Post Salem Main Road, Mettur Dam 636 404 Tamilnadu WP.No. 49572 of 2025 and WMP.Nos.55409 & 55410 of 2025