Bharathi Agro Traders Represented by Its Proprietor Periyasamy Vs The State Tax Officer (also known as the Commercial Tax Officer)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records on the files of the respondent herein in GSTIN/33AIYPP5500AIZF/2019-20 in FORM GST DRC-07 in Order Reference No.ZD330824300437K dated 30.08.2024 and quash the same.

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W.P.No.35705 of 2025

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For Petitioner : M/s.Siri Chandana.K For Respondent : Mr.V.Prashanth Kiran Government Advocate

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ORDER

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Mr.V.Prashanth Kiran, learned Government Advocate takes notice for

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the Respondent.

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This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 30.08.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 27.03.2023 for the Tax Period April 2019 – March 2020. The Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and has thus, suffered the impugned Assessment Order dated 30.08.2024. The limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 has

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also expired.

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W.P.No.35705 of 2025

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It is noticed that under similar circumstances, this Court has come to

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the rescue of persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case.

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Considering the same, the impugned Assessment Order dated 30.08.2024 is quashed and the case is remitted back to the Respondent to pass a fresh order 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.

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The Petitioner shall file a reply to the Show Cause Notice in DRC-01 dated 27.03.2023 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 30.08.2024 as an addendum to

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the Show Cause Notice dated 27.03.2023 within a period of thirty (30) days from the date of receipt of a copy of this order.

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In case the Petitioner complies with the above stipulated conditions,

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the Respondent shall proceed to pass fresh orders on merits and in accordance

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W.P.No.35705 of 2025

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with law as expeditiously as possible, preferably, within a period of three (3) months thereafter, after hearing the Petitioner.

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

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