Tvl.Elshaddai Associates, Vs Assistant Commissioner (St)

The Assistant Commissioner (ST), Thirumudivakkam Assessment Circle, Room No.214, Second Floor, Mylapore Taluk, Office Building, Room No.123, First Floor, Greenways Road, R.A.Puram, Chennai – 600 020.

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... Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in impugned assessment order on the file of the respondent vide ZD330125291076K dated 30.01.2025 for the assessment year 2019 – 2020 and quash the same.

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For Petitioner : Mr.T.Suresh For Respondent : Mrs.K.Vasanthamala Government Advocate

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

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W.P.No.25559 of 2025

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

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

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itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned

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Order dated 30.01.2025, whereby the demand proposed in Show Cause Notice in GST DRC-01 dated 19.11.2024 fixing the personal hearing on 10.12.2024 at 02.00 Pm has been confirmed.

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The Petitioner was also issued with Reminders on 21.12.2024, 08.01.2025 and 20.01.2025, 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 hearing fixed on 24.12.2024, 13.01.2025 and on 23.01.2025. Thus, the impugned Order has been passed.

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W.P.No.25559 of 2025

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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 already expired. The present Writ Petition has been filed only on 09.07.2025.

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At this stage, the learned counsel for the Petitioner submits that

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the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.

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Under similar circumstances, Orders have been quashed and

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cases have been remitted back to the Respondent 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

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Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or 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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W.P.No.25559 of 2025

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Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 19.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 30.01.2025 as an addendum to the Show Cause Notice dated 19.11.2024.

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Needless to state, any amount paid by the Petitioner / recovered from the Petitioner towards the tax liability confirmed vide impugned order shall be adjusted towards the aforesaid pre-deposit of 25% as ordered above. This will be however subject to verification by the Respondent.

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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

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the Petitioner depositing 25% of the disputed tax as ordered above and the

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W.P.No.25559 of 2025

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Petitioner not being in arrears of any other amount for any other tax period 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

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recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

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This Writ Petition stands disposed of with the above

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observations. No costs. Connected Writ Miscellaneous Petitions are closed.

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28.01.2026

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Neutral Citation: Yes / No jas

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To: The Assistant Commissioner (ST), Thirumudivakkam Assessment Circle, Room No.214, Second Floor, Mylapore Taluk, Office Building, Room No.123, First Floor, Greenways Road, R.A.Puram, Chennai – 600 020.

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W.P.No.25559 of 2025

C.SARAVANAN, J.

jas

W.P.No.25559 of 2025 and W.M.P.Nos.28743 and 28744 of 2025