Saran Interior Decorators v. The Deputy State Tax Officer 1

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.08.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.17702 of 2025 Saran Interior Decorators, rep. by its Proprietor S.Mathiyazhagan.

... Petitioner Vs The Deputy State Tax Officer - 1, Srirangam Assessment Circle, Tiruchirappalli.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records in Form DRC 07 in Ref.No.ZD330125302448R dated 31.01.2025 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For petitioner : Mr. S Karunakar For respondent : Mr.R.Suresh Kumar Additional Government Pleader ***** 1/5

ORDER

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.

2. The petitioner is before this Court against the impugned order, dated 31.01.2025 passed for the Assessment Year 2020-21. By the impugned order, the demand proposed in DRC 01 dated 25.11.2024 has been confirmed.

3. A reading of the impugned order indicates that the petitioner has not replied to the Show Cause Notice in DRC 01 dated 25.11.2024 and thus, suffered the impugned order dated 31.01.2025.

4. The learned counsel for the petitioner submits that the petitioner is a small labour contractor, who suffered the impugned order and since the work is entrusted to an Accountant, who has failed to intimate the petitioner, the petitioner failed to file an appeal in time.

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5. It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the petitioner by quashing the impugned order on terms subject to the petitioner depositing 25% of the disputed tax. I do not find any reason to take a different view in this case.

6. Considering the same, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh orders on terms 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.

7. The petitioner shall file a reply to the notice in DRC 01 dated 25.11.2024 by treating the impugned order as addendum to the Show Cause Notice.

8. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.

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8. In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

9. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 19.08.2025 Internet : Yes / No (3/3) apd To The Deputy State Tax Officer - 1, Srirangam Assessment Circle, Tiruchirappalli.

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C.SARAVANAN, J.

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