Tvl Shankar Agencies v. State Tax Officer (St),
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.08.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.18178 & 18179 of 2025 Tvl. Shankar Agencies, rep. by its Proprietor Chenaram.
... Petitioner Vs State Tax Officer (ST), (Also Known as Commercial Tax Officer), Thanjavur-II Assesment Circle, Thanjavur.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records on the files of the respondent herein in FORM GST DRC-07 with Reference No.ZD330225115424W dated 12.02.2025 in GSTIN.
33ADXPC8803H1ZE/2020-21 dated 12.02.2025 and quash the same. 1/5
For petitioner : Mr. N. Chandirasekar For respondent : Mr.R.Suresh Kumar Additional Government Pleader *****
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 12.02.2024, wherein the demand has been confirmed for the tax period 2020-21. The impugned order has preceded a notice in DRC 01, dated 25.11.2024 and also three personal hearing notices dated 27.12.2024, 13.01.2025 and 22.01.2023. However, the petitioner has not responded to the same and therefore, the demand has been confirmed against the petitioner.
3. 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 2/5
subject to the petitioner depositing 25% of the disputed tax. I do not find any reason to take a different view in this case.
4. 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.
5. 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.
6. 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.
7. In case the petitioner fails to comply with any of the conditions stipulated 3/5
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.
8. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 26.08.2025 Internet : Yes / No apd To State Tax Officer (ST), (Also Known as Commercial Tax Officer), Thanjavur-II Assesment Circle, Thanjavur.
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C.SARAVANAN, J.
apd 26.08.2025 5/5