M/s.Global lmpex Vs Deputy State Tax Officer

In this Writ Petition, the Petitioner has challenged the impugned Order bearing Ref.No.ZD330625165210R dated 17.06.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.03.2025 wherein the Petitioner was also called upon to file a reply by 24.04.2025.

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The Petitioner was also issued with Reminders on 28.04.2025,

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19.05.2025 and 03.06.2025 which called upon the Petitioner to file a reply

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and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearings fixed on 15.05.2025, 29.05.2025 and on 05.06.2025. Thus, the impugned Order has been passed.

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

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W.P.No.122 of 2026

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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 05.01.2026.

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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 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.

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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 25% of the disputed tax in 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 Show Cause Notice in GST DRC-01 dated 24.03.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 17.06.2025 as an addendum to the Show Cause Notice dated 24.03.2025.

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

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W.P.No.122 of 2026

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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 vacated.

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It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and the Petitioner is not in arrears of any other amount barring the amount demanded under the impugned Order.

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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.

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