Tvl.Jeevan Ready Mix Concrete v. The State Tax Officer (Inspection V)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-12-2025
CORAM
THE HONOURABLE MR.JUSTICE V. LAKSHMINARAYANAN AND WMP NOs. 56535 and 56534 OF 2025 Tvl.Jeevan Ready Mix Concrete Rep by its Proprietor Mr Ezil Arasan No.200/5C and 201/1C, Customs Road,Alagiyanatham, Cuddalore- 607 109 GSTIN.33AAIPE5062A1ZE.
Petitioner Vs
1. The State Tax Officer (Inspection V) Office of the Joint Commissioner (ST) (Intelligence), No.1, Vallalar Nagar, Manjakuppam, Cuddalore- 607 001.
2.The Assistant Commissioner (ST) Cuddalore Town, Cuddalore- 607 001.
3.The Branch Manager Indian Bank, Cuddalore Branch, Tamil Nadu- 607 001.
4.The Branch Manager Hdfc Bank, Cuddalore Branch, Tamil Nadu-607 001.
Respondents 1/5
PRAYER Writ petition filed under Article 226 of Constitution of India for the issuance of writ of Certiorari to call for the records relating to the Order in Form GST DRC-07 dated 02.09.2025 bearing Reference No.ZD330925028010V , for the AY 2023 - 24 passed by the 1st Respondent and the consequent recovery notice under FORM GST DRC-13 issued by the 2nd Respondent dated 19.12.2025, to quash the same and pass orders.
For Petitioner:
Mr.Adithya Reddy For Respondents:
Ms.P.Selvi Government Advocate [R1 and R2] Mr.C.Mohan for Ms.A.Rexy Josephine Mary for M/s.King and Partridge [R4]
ORDER
The issue raised in the present writ petition is directly covered by an order of this Court in WP No.18567 of 2025 dated 05.11.2025. The relevant portions in the said order are extracted hereunder:- "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 subject to the Petitioner depositing 10% 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 Show Cause Notice in GST DRC~01 dated 27.09.2023 together with requisite documents to substantiate the case by treating the 2/5
impugned Order dated 04.02.2025 as an addendum to the Show Cause Notice dated 27.09.2023.
9. 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.
10. It is made clear that bank attachment if any shall be lifted subject to the deposit of 10% of the disputed tax as ordered above and petitioner not being in arrears of any other amount barring the amount demanded vide the impugned Order.
11. 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.
12. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner." This writ petition is disposed of in the same terms. No costs. Consequently, the connected miscellaneous petitions are closed. 26-12-2025 gm/rka 3/5
To 1.The State Tax Officer (Inspection V) Office of the Joint Commissioner (ST) (Intelligence), No.1, Vallalar Nagar, Manjakuppam, Cuddalore- 607 001.
2.The Assistant Commissioner (ST) Cuddalore Town, Cuddalore- 607 001.
3.The Branch Manager Indian Bank, Cuddalore Branch, Tamil Nadu- 607 001.
4.The Branch Manager Hdfc Bank, Cuddalore Branch, Tamil Nadu-607 001.
4/5
V.LAKSHMINARAYANAN J.
gm/rka WMP NO. 56535 OF 2025,WMP NO. 56534 OF 2025 26-12-2025 5/5