M/s. Sks Resorts India Private Limited Vs the Commercial Tax Officer

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the entire records pertaining to the impugned order dated 28.08.2024 passed by the respondent in GSTIN- 33AAVCS7988M1Z2/ 2019 - 20 through Reference No. ZD3308242642965 along with the summary demanding Rs.47,76,444/- (Rupees Forty Seven Lakhs Seventy six Thousand and Four Hundred and Forty four only), quash the same and consequently reopen the entire proceedings and adjudicate the same by adhering to the principles of natural justice.

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WP No. 3402 of 2026

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For Petitioner(s): N.S.Suganthan For Respondent(s): Mr.T.N.C.Kaushik Additional Government Pleader

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ORDER

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Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

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This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 28.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 30.05.2024 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 28.08.2024.

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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 15.12.2025.

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

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Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication.

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Under similar circumstances, Orders have been quashed and 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 Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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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Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 28.08.2024 as an addendum to the Show Cause Notice dated 30.05.2024.

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WP No. 3402 of 2026

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Needless to state, any amount recovered from the Petitioner / paid by the Petitioner towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 50% 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 the Petitioner depositing 50% of the disputed tax as ordered above and the 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 recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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WP No. 3402 of 2026

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