Writ petition against a GST order under section 74 passed ex parte after the assessee failed to reply to the DRC-01 notice or attend personal hearing. The Court quashed and remitted the matter for a fresh order on condition that the petitioner deposit 50% of disputed tax and file a reply within 30 days.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.11.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
WP.No.23380 of 2025 and
WMP.Nos.26256 of 2025
Tvl. SRI VALLI ENGINEERING WORKS represented by its Partner-R.Shanmugam, No.40, Kamatchi Amman Koil Street, Chidambaram, Tamil Nadu 608 001. …. Petitioner
Vs.
The State Tax Officer, O/o.The Commercial Tax Officer, Chidambaram-II Assessment Circle, Chidambaram, Tamil Nadu .. Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records relating to the impugned proceedings initiated by the Respondent in the impugned Order by the Respondent vide GSTIN: 33ACCFS3068C1ZH/2019-2020 dated 31.05.2024 along with the consequential order in FORM GST DRC – 07 bearing Ref No.ZD330524347897X dated 31.05.2024 under section 74 of the Act and to quash the same.
For Petitioner : M/s.G.Vardhini Karthik for
Mrs.R.Hemalatha
For Respondent : Mrs.K.Vasanthamala Govt. Advocate (T)
Page No. 1 of 6
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.
_____________ Page No. 2 of 6_
and the Revenue, this case is remitted back to the respondent to pass a fresh Order subject to the petitioner depositing 50% of the disputed tax in cash from the Petitioner’s Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order.
arrears barring the amount demanded under the impugned Order.
costs. Connected Writ Miscellaneous Petitions are closed.onse
27.11.2025 osed.
Neutral Citation : Yes / No gv
Page No. 4 of 6
To:
The State Tax Officer, O/o.The Commercial Tax Officer, Chidambaram-II Assessment Circle, Chidambaram, Tamil Nadu
Page No. 5 of 6
C.SARAVANAN.,J gv
WP.No.23380 of 2025 and WMP.Nos.26256 of 2025
27.11.2025
_____________ Page No. 6 of 6_
1 issue framed by the court
Should the GST order passed without reply or personal hearing be quashed and remitted for fresh adjudication subject to a pre-deposit?
2 provisions across 2 enactments
Tvl. Sri Valli Engineering Works represented by its Partner R.Shanmugam
The State Tax Officer, O/o. The Commercial Tax Officer, Chidambaram-II Assessment Circle
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
