Tvl G Sakthivel Vs the State Tax Officer (Intelligence)

Tvl.G.Sakthivel Rep.by its Proprietor Mr.Sakthivel Ganesan 536, 17th Cross Street Phase -1 Sathuvachari, Vellore Tamil Nadu 632 009. ... Petitioner in all W.Ps.

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Vs.

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The State Tax Officer (Intelligence) Office of the Commercial Tax Officer Inspection V No.4, Barathiyar Salai, Fort Round Road Vellore 632 001. ... Respondent in all W.Ps.

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Prayer in W.P.No.20020 of 2025: Writ Petition filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN:33ABHPS6054N1Z6/2019-20 dated

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.20020, 20023 & 20026 of 2025 03.07.2024 passed under Section 74 of the Act along with the consequential proceeding in FORM GST DRC-07 vide ref No: ZD330724048019F dated 04.07.2024 to quash the same.

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Prayer in W.P.No.20023 of 2025: Writ Petition filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN:33ABHPS6054N1Z6/2020-21 dated 04.07.2024 passed under Section 74 of the Act along with the consequential proceeding in FORM GST DRC-07 vide ref No: ZD3307240499625 dated 04.07.2024 to quash the same.

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Prayer in W.P.No.20026 of 2025: Writ Petition filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the Respondent in the order vide GSTIN:33ABHPS6054N1Z6/2021-22 dated 04.07.2024 passed under Section 74 of the Act along with the consequential proceeding in FORM GST DRC-07 vide ref No: ZD3307240531899 dated 04.07.2024 to quash the same.

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For Petitioner : M/s.R.Hemalatha

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.20020, 20023 & 20026 of 2025

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in all W.Ps.

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For Respondent : Mrs.K.Vasanthamala in all W.Ps. Government Advocate

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COMMON ORDER

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With the consent of the learned counsel for the petitioner and the

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learned Government Advocate for the respondent, these writ petitions are

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being disposed of by this Common order.

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In these writ petitions, the petitioner has challenged the

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following respective Assessment Orders which were preceded by

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respective show cause notices in Form DRC-01 all dated 01.12.2023

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passed under Section 74 of the respective GST Enactments:

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*Sl.Nos.*	*Writ Petitions*	*Tax Period*	*Date of the* *Impugned Order*
1	W.P.No.20020 of 2025	2019-2020	03.07.2024
2	W.P.No.20023 of 2025	2020-2021	04.07.2024
3	W.P.No.20026 of 2025	2021-2022	04.07.2024

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.20020, 20023 & 20026 of 2025

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The Petitioner was also issued with Reminders on 02.01.2024,

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19.01.2024 and 13.02.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 08.01.2024,

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24.01.2024 and on 16.02.2024. Thus, the impugned Orders have been

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passed.

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It is noticed that the limitation for filing an appeal under Section

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107 of the respective GST enactments, 2017 against the impugned Orders

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has already expired. These present Writ Petitions have been filed only on

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15.05.2025.

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Under similar circumstances, Orders have been quashed and

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.20020, 20023 & 20026 of 2025 cases have been remitted back to the respondent to pass a fresh order on

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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.

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Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the cases are remitted back to the Respondent to pass a fresh orders subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within

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a period of thirty (30) days from the date of receipt of a copy of this order.

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