M/s Lakshmi Kalyanamandapam Vs The Assistant… — GST and Indirect Tax | Madras HC (2025)

M/s Lakshmi Kalyanamandapam Vs The Assistant… — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of; case remitted to the respondent to pass a fresh order on merits, taking note that the petitioner approached within the prescribed period of limitation; connected miscellaneous petition (W.M.P.No.23075 of 2025) closed; no costs.

Issue for consideration

Whether the impugned order dated 07.01.2025 passed by the respondent in GSTIN: 33AAATP6877E1ZE/2017-18 for tax period 2017-2018, levying interest under Section 50 and penalty under Section 74(9) of the respective GST enactments, is liable to be quashed by a Writ of Certiorari.

Court's answer

Despite the imposition of penalty and interest, the case is remitted back to the respondent to pass a fresh order on merits.

Ratio / Principle

While passing the fresh order, the respondent is to take note of the fact that the petitioner approached the Court within the prescribed period of limitation.

Key takeaways

The Court observed that the petitioner's reply dated 30.12.2023 to the show cause notice was a skeletal reply.obiter¶24

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J., single judge) disposed of W.P.No.20454 of 2025, filed under Article 226 of the Constitution of India seeking a Writ of Certiorari to quash the order dated 07.01.2025 passed by the Assistant Commissioner (ST), Gandhipuram Assessment Circle, Coimbatore in proceedings GSTIN: 33AAATP6877E1ZE/2017-18 for tax period 2017-2018. The impugned order, passed pursuant to a show cause notice in DRC-01 dated 21.11.2023, levied interest under Section 50 and penalty under Section 74(9) of the respective GST enactments. Noting that the petitioner's reply dated 30.12.2023 was a skeletal reply recording remittance of SGST Rs. 87,485 and CGST Rs. 87,485 on 20.12.2023 with a DRC-03 challan, the Court — despite the imposition of penalty and interest — remitted the case back to the respondent to pass a fresh order on merits, directing it to take note that the petitioner had approached the Court within the prescribed period of limitation. The writ petition was disposed of, the connected W.M.P.No.23075 of 2025 was closed, and no costs were imposed.

W.P.No.20454 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.20454 of 2025 and

W.M.P.No.23075 of 2025

M/s. Lakshmi Kalyanamandapam, (A unit of M/s PKD Trust) Represented by its Manager C.Prasath Krishnan, No.172, Dr.Rajendra Prasad Road, Tatabad, Coimbatore – 641 012.

... Petitioner

Vs.

The Assistant Commissioner (ST), Gandhipuram Assessment Circle, Coimbatore – 641018.

... Respondent

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the respondent in

his proceedings in GSTIN: 33AAATP6877E1ZE/2017-18 and quash the order dated 07.01.2025 passed therein.

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W.P.No.20454 of 2025

For Petitioner : Ms.C.P.Priya

For Respondent : Ms.Amirta Poonkodi Dinakaran Government Advocate

ORDER

In this writ petition, the petitioner has challenged the impugned Order dated 07.01.2025 passed by the respondent for the tax period 2017-2018.

The impugned order has been passed pursuant to a show cause

notice in DRC-01 dated 21.11.2023. By the impugned order, interest has been levied under Section 50 and penalty under Section 74(9) of the respective GST enactments.

It is noticed that the petitioner’s reply dated 30.12.2023 is a skeletal reply, which reads as under:

“WE HAD REMITTED AMOUNT SGST RS. 87485 AND CGST RS. 87485 REMITTED ON 20.12.2023 AND ALSO FILED DRC-03 CHALLAN ENCLOSED HEREWITH.

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W.P.No.20454 of 2025

Despite the imposition of penalty and interest, the case is remitted

back to the respondent to pass a fresh order on merits, after taking note of the fact that the petitioner has approached this Court within the prescribed period of limitation.

Accordingly, this Writ Petition stands disposed of. Consequently,

connected miscellaneous petition is closed. No costs.

20.11.2025

raja

Neutral Citation : Yes / No

To

The Assistant Commissioner (ST), Gandhipuram Assessment Circle, Coimbatore – 641018.

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W.P.No.20454 of 2025

C.SARAVANAN, J.

raja

W.P.No.20454 of 2025

20.11.2025

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