Remanded

Lalithambika v. The Deputy State Tax Officer

Madras HC28 Nov 2025WP/45588/2025

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition challenging a GST order passed ex-parte. Recognizing the equity despite expired appeal limitations, the court remitted the case to the tax officer for a fresh order on merits, subject to the petitioner depositing 100% of the disputed tax within thirty days.

What did the court decide?

Petitioner to deposit 100% of disputed tax within 30 days; Respondent to pass fresh order on merits.

Lalithambika Vs The Deputy State Tax Officer — GST and Indirect Tax | Madras HC (2025)

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W.P.No.45588 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 28.11.2025

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CORAM :

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.45588 of 2025

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and

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W.M.P.Nos.5 0 777 and 50782 of 2025

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Tvl.Lalithambika

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Proprietrix of M/s.Triumph Shipping Agency, Wife of Mr.K.Gopinath, Aged about 75 years Registered office at New Door No.77/1-122, Kalathiyapa Street, Choolai, Chennai – 600 007.

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... Petitioner

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Vs.

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The Deputy State Tax Officer, Choolai Assessment Circle, No.10, 2nd Floor, Palanippa Maligai Greams Road, Chennai – 600 006. ... Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records

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

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W.P.No.45588 of 2025

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pertaining to the Impugned Order dated 09.12.2023 passed by the Respondent in Ref No.33AACPL4059N2ZI/2017-2018 quash the same and consequentially direct the respondent to pass orders afresh on merits after conducting an enquiry by affording an opportunity to the petitioner to file her objections and documents.

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For Petitioner : Mr.T.Sundar Rajan

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For Respondent : M/s.P.Selvi, Government Advocate

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ORDER

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Mrs.P.Selvi, learned Government Advocate, takes notice for the

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Respondent.

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

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

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Government Advocate for the Respondent.

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

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W.P.No.45588 of 2025

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In this Writ Petition, the Petitioner has challenged the impugned

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Order dated 09.12.2023, which was preceded by a Show Cause Notice in

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Form GST DRC-01 dated 20.09.2023 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 09.12.2023.

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The Petitioner was also issued with Reminders on 27.10.2023,

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25.11.2023 and 01.12.2023, which called upon the Petitioner to file a reply

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and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities.

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Thus, the impugned Order has been 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 Order has

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already expired. The present Writ Petition has been filed only on 20.11.2025.

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

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W.P.No.45588 of 2025

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Under similar circumstances, Orders have been quashed and

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cases have been remitted back to pass a fresh order on terms subject to such

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Assessee depositing 25% to 100% of the disputed tax depending upon the

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length of delay in approaching the Court. I do not find any reason to take a

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different view in this case.

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

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and the Revenue, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing entire (100%) of the disputed tax in

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cash from the Petitioner's Electronic Cash Register within a period of thirty

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

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

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Show Cause Notice in Form GST DRC-01 dated 20.09.2023 together with

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requisite documents to substantiate the case by treating the impugned Order

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

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W.P.No.45588 of 2025

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dated 09.12.2023 as an addendum to the Show Cause Notice dated 20.09.2023.

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In case the Petitioner complies with the above stipulations, the

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Respondent shall proceed to pass a final order on merits and in accordance

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with law as expeditiously as possible, preferably, within a period of three (3)

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months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner

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shall also stand automatically raised/vacated.

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

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deposit of entire (100%) of the disputed tax as ordered above and no other

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amount is in arrears barring the amount demanded under the impugned Order.

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

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the Respondent is at liberty to proceed against the Petitioner to recover the

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tax in accordance with law as if this Writ Petition was dismissed in limine

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

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W.P.No.45588 of 2025

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today.

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

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shall give due notice to the Petitioner.

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This Writ Petition stands disposed of with the above observations.

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No costs. Connected Writ Miscellaneous Petitions are closed.

28.11.2025

To:

The Deputy State Tax Officer, Choolai Assessment Circle, No.10, 2nd Floor, Palanippa Maligai Greams Road, Chennai – 600 006.

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

W.P.No.45588 of 2025

C.SARAVANAN, J.

W.P.No.45588 of 2025

and W.M.P.Nos.5 0 777 and 50782 of 2025

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

W.P.No.45588 of 2025

2 8 .11.2025

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

Lalithambika v. The Deputy State Tax Officer

Case brief

What is this about?

What did the court decide?

Lalithambika v. The Deputy State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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Case details

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