Disposed

Selva Steel Foundry, v. The State Tax Officer

Madras HC25 Aug 2025WP(MD)/22999/2025

Case brief

AI extract

What is this about?

GST assessment challenge for 2018-19 where petitioner filed no reply to show cause notice. Following its practice in similar cases, the Court quashed the impugned order subject to deposit of 25% of disputed tax within 30 days, directed a reply to the notice and fresh order on merits.

What did the court decide?

Impugned order quashed on terms: deposit 25% of disputed tax within 30 days, file reply to show cause notice, fresh order to follow; failure deems writ dismissed.

Selva Steel Foundry, Vs The State Tax Officer — GST and Indirect Tax | Madras HC (2025)

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W.P(MD)No.22999 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 25.08.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P(MD)No.22999 of 2025 and W.M.P(MD)No.18076 of 2025

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M/s.Selva Steel Foundry, Rep by its Partner, P.Arunachalam, 1530/1, Salayur, Guziliamparai, Vedasadur, Dindigul.

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... Petitioner

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Vs.

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The State Tax Officer, Vedasandur Assessment Circle, dindigul.

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...Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order No.ZD330324171816D/2018-19 dated 26.03.2024 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of Statutory provisions.

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

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W.P(MD)No.22999 of 2025

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For Petitioner : Mr.S.Karunakar For Respondent : Mr.J.K.Jayaselan Government Advocate

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ORDER

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Mr.J.K.Jayaselan, learned Government Advocate, takes notice on

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behalf of the respondent.

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This Writ Petition is filed before this Court against the impugned order dated 26.03.2024 passed for the assessment year 2018-2019.

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The impugned order was preceded by a show cause notice in Form GST DRC 01 dated 30.01.2024. The petitioner has slept over its rights and approached this Court by way of this Writ Petition. Such Writ Petition, challenging the correctness of the decision in the impugned order, cannot be entertained. However, it is noticed that the petitioner has not replied to the show cause notice.

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Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject

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

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W.P(MD)No.22999 of 2025

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to the payment of 25% of the disputed tax. I see no reason to take a different view in the facts and circumstances of the case.

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5.Therefore, this Writ Petition is disposed of, by quashing the impugned

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order on terms, subject to the petitioner depositing 25% of the disputed tax, in cash from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order.

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6.The petitioner shall file a reply to the show cause notice that preceded

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the impugned order within such time. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. The respondent shall endeavour to pass a fresh order on merits as expeditiously as possible after hearing the petitioner.

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It is also made clear that in case the petitioner fails to comply with

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any of the conditions stipulated above, it will be deemed as if the Writ Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST

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

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W.P(MD)No.22999 of 2025

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enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petition is closed.

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25.08.2025

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NCC : Yes / No Index : Yes / No Internet : Yes / No sn

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The State Tax Officer, Vedasandur Assessment Circle, dindigul.

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W.P(MD)No.22999 of 2025

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C.SARAVANAN, J.

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W.P(MD).No.22999 of 2025

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25.08.2025

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Selva Steel Foundry, v. The State Tax Officer

Case brief

What is this about?

What did the court decide?

Selva Steel Foundry, v. The 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

Coram

Case details

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