M/S.R.M.Oil Store Vs the Deputy Commercial Tax Officer — GST and Indirect Tax | Madras HC (2025)

M/S.R.M.Oil Store Vs the Deputy Commercial Tax Officer — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of at admission with consent; case remitted to the respondent to pass a fresh order, conditional on the petitioner depositing 50% of the disputed tax in cash from the Electronic Cash Register within 30 days and filing a reply to the DRC-01 notice dated 27.12.2023 treating the impugned order dated 26.04.2024 as an addendum to the show cause notice. On compliance, the respondent to pass a final order on merits preferably within three months and the bank account attachment stands automatically raised/vacated (lifted subject to the 50% deposit and no other arrears). On failure to comply, the respondent may recover the tax as if the writ were dismissed in limine; due notice to be given before any such order. No costs; connected W.M.Ps. closed.

Issue for consideration

Whether the impugned order dated 26.04.2024 passed by the 1st respondent should be quashed and the petitioner permitted to file a reply to the DRC-01 notice dated 27.12.2023, notwithstanding that the limitation for appeal under Section 107 of the GST enactments had expired.

Court's answer

In similar circumstances orders have been quashed and cases remitted for fresh orders subject to the assessee depositing 25% to 100% of the disputed tax depending on the length of delay in approaching the Court; the Judge saw no reason to take a different view here.

Ratio / Principle

To balance the interests of the assessee and the Revenue, the 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 thirty (30) days of receipt of a copy of the order.

Key takeaways

Within the said time the petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case.ratio¶55-56
The impugned order dated 26.04.2024 is to be treated as an addendum to the Show Cause Notice dated 21.12.2023 (as printed; elsewhere the notice is dated 27.12.2023).ratio¶56-57
If the petitioner complies with the stipulations, the respondent shall pass a final order on merits and in accordance with law as expeditiously as possible, preferably within three (3) months of such reply/pre-deposit.

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J.; 28.11.2025) disposed of at admission, with consent, a writ petition under Article 226 by M/s. R.M. Oil Store seeking certiorarified mandamus against an order dated 26.04.2024 of the Deputy Commercial Tax Officer, Thiruvottiyur Assessment Circle (GSTIN 33EROPK4818K1ZC/2018-19, Ref. ZD330424209362T), passed after the petitioner ignored a Form GST DRC-01 show cause notice dated 27.12.2023 and a reminder dated 05.04.2024; the appeal period under Section 107 of the GST enactments, 2017 had expired by the time of filing (17.11.2025). Following the Court's settled practice of quashing similar orders and remitting them subject to a 25%-100% pre-deposit scaled to delay, the Judge remitted the case for a fresh order on the petitioner depositing 50% of the disputed tax in cash from the Electronic Cash Register within 30 days and filing a reply with documents, treating the impugned order as an addendum to the show cause notice. On compliance, a reasoned final order is to be passed preferably within three months, and the attachment of the petitioner's bank account stands automatically raised/lifted (subject to the 50% deposit and no other arrears). Non-compliance entitles the respondent to recover the tax as if the writ were dismissed in limine, after due notice. No costs; connected W.M.Ps. closed.

W.P.No.45007 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.45007 of 2025

and

W.M.P.Nos.5 0173 and 50174 of 2025

M/s.R.M.Oil Store, Rep.by its Proprietrix Mrs.Jaganathan Kartheeswari 666/177, T.H.Road, Ajax, Thiruvottiyur, Chennai, Tamil Nadu, 600 019. ... Petitioner

Vs.

1.The Deputy Commercial Tax Officer, Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Complex, Room No.215, 2nd Floor, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

The Assistant Commissioner (ST), Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Complex, Room No.215, 2nd Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... Respondents

1/7

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

W.P.No.45007 of 2025

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order passed by the 1st respondent, dated 26.04.2024 in GSTIN No.33EROPK4818K1ZC/2018-19, having reference No.ZD330424209362T issued by the 1st respondent and quash the same and direct the 1st respondent to allow the petitioner to file reply in DRC-01 notice dated 27.12.2023, having reference No.ZD331223215750X, enabling the petitioner to clarify the query.

For Petitioner : Mr.S.Michael For Respondents : Mrs.R.Vasanthamala, Government Advocate

ORDER

Mrs.R.Vasanthamala, learned Government Advocate, takes notice

for the Respondents.

This Writ Petition is being disposed of at the time of admission

2/7

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

W.P.No.45007 of 2025

with the consent of the learned counsel for the Petitioner and learned

Government Advocate for the Respondents.

In this Writ Petition, the Petitioner has challenged the impugned

Order dated 26.04.2024, which was preceded by a Show Cause Notice in

Form GST DRC-01 dated 27.12.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated

26.04.2024.

The Petitioner was also issued with Reminder on 05.04.2024, which

called upon the Petitioner to file a reply and to appear for a personal hearing.

However, the Petitioner neither filed any reply nor appeared for the personal

hearing despite multiple opportunities. Thus, the impugned Order has been

passed.

3/7

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

W.P.No.45007 of 2025

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

107 of the respective GST enactments, 2017 against the impugned Order has

already expired. The present Writ Petition has been filed only on 17.11.2025.

Under similar circumstances, Orders have been quashed and

cases have been remitted back to pass a fresh order on 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.

Therefore, to balance the interest of both parties viz., the

Assessee and the Revenue, the 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 thirty

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

4/7

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

W.P.No.45007 of 2025

Within such time, the Petitioner shall also file a reply to the

Show Cause Notice in Form GST DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order

dated 26.04.2024 as an addendum to the Show Cause Notice dated 21.12.2023.

In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.

It is made clear that bank attachment shall be lifted subject to the

deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.

5/7

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

W.P.No.45007 of 2025

In case the Petitioner fails to comply with any of the stipulations,

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.

Needless to state, before passing any such order, the Respondent

shall give due notice to the Petitioner.

This Writ Petition stands disposed of with the above observations.

No costs. Connected Writ Miscellaneous Petitions are closed.

28.11.2025

av

To:

6/7

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

W.P.No.45007 of 2025

1.The Deputy Commercial Tax Officer, Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Complex, Room No.215, 2nd Floor, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

The Assistant Commissioner (ST), Thiruvottiyur Assessment Circle, Integrated Commercial Taxes Offices Complex, Room No.215, 2nd Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003.

C.SARAVANAN, J.

av

W.P.No.45007 of 2025 and

7/7

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

W.P.No.45007 of 2025

W.M.P.Nos.5 0173 and 50174 of 2025

2 8 .11.2025

8/7

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