Tvl Guna Engineering Vs The Deputy State Tax Officer 1

1.The Deputy State Tax Officer – 1, Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, Fanepet, Nandanam, Chennai – 600 035.

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2.The Assistant Commissioner, Ambattur Industrial Estate Assessment Circle, Door No.324, 3^rd Floor, Integrated Building for Commercial Taxes and Registration Department, Near (PAO South) Office, Saidapet Vetrinary Hospital Campus, Nandanam, Chennai – 600 035.

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3.The Deputy Commissioner (ST), No.1, 4^th floor, Room No.426, PAPJM Building, Greams Road, Chennai – 600 006.

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

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W.P.No.3700 of 2026

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4.The Branch Manager, Karur Vysya Bank, No.127, Yadaval ST, Padi, Chennai, IFSC KVBL0001754.

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5.Tvl.SSN Toolings, (GSTIN:33DCSPS9260M1ZM) No.4B, Jeevarathinam 3^rd Street, KSR Nagar, Ambattur, Chennai, Trivallur, Tamil Nadu – 600 053.

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6.Tvl.UE Press Tools Limited, GSTIN (33AACCU1480D1ZR) Plot No.320, Women Industrial Park, Thirumullaivoyla, Vellanur Village, Chennai, Tiruvallur, Tamil Nadu – 600 062.

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... Respondents

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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 on the files of the 1^st Respondent herein in Form GST DRC – 07 with Reference No.ZD330424218224U dated 26.04.2024 along with detailed order in GST/33AJGPG0895E1ZG/18-19 dated 26.04.2024, for the tax period APR 2018 – Mar 19 and quash the same.

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For Petitioner : Mr.A.P.Karventhan For Respondents : Mr.V.Prashanth Kiran Government Advocate for R1 to R3

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W.P.No.3700 of 2026

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ORDER

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Mr.V.Prashanth Kiran, learned Government Advocate takes notice

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for R1 to R3.

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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 R1 to R3.

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The Petitioner is before this Court against the impugned Order dated 26.04.2024 passed by the 1^st Respondent for the tax period 2018 – 2019, which was preceded by a Show Cause Notice in GST DRC-01 dated 27.12.2023, to which the Petitioner has failed to respond the same.

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The Petitioner was also issued with Reminder on 17.04.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 23.04.2024. Thus, the impugned Order has been passed.

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W.P.No.3700 of 2026

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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 27.01.2026.

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It is further noticed that the Petitioner’s bank account was

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attached by way of issuing a recovery notice in Form GST DRC 13 under Rule 145(1) of the respective GST Rules and the garnishee notices also issued on the customers of Petitioner i.e., 5^th and 6^th Respondents. The said notice has been issued for the arrears of tax liability for other tax periods as well.

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The learned counsel for the Petitioner submits that the Petitioner

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has already paid the tax after the aforesaid Notice in Form GST DRC 13 dated 01.12.2025 was issued.

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The learned Government Advocate for R1 to R3 is however

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unable to confirm the same.

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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 1^st Respondent to pass a fresh order on merits and the recovery proceedings initiated against the Petitioner with the issuance of Form GST DRC – 13 to various customers of the Petitioner shall be kept in abeyance subject to the Petitioner depositing 50% of the disputed tax for the Assessment Year 2018 – 2019 and subject to the Petitioner discharging the tax liability for the rest of the Assessment Years 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 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 26.04.2024 as an addendum to the Show Cause Notice dated 27.12.2023.

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W.P.No.3700 of 2026

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In case the Petitioner complies with the above stipulations, the 1^st 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 1^st 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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Needless to state, before passing any such order, the 1^st Respondent 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.

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04.02.2026

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Neutral Citation: Yes / No jas

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To:

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1.The Deputy State Tax Officer – 1, Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, Fanepet, Nandanam, Chennai – 600 035.

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2.The Assistant Commissioner, Ambattur Industrial Estate Assessment Circle, Door No.324, 3^rd Floor, Integrated Building for Commercial Taxes and Registration Department, Near (PAO South) Office, Saidapet Vetrinary Hospital Campus, Nandanam, Chennai – 600 035.

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3.The Deputy Commissioner (ST), No.1, 4^th floor, Room No.426, PAPJM Building, Greams Road, Chennai – 600 006.

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4.The Branch Manager, Karur Vysya Bank, No.127, Yadaval ST, Padi, Chennai, IFSC KVBL0001754.

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

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W.P.No.3700 of 2026

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5.Tvl.SSN Toolings, (GSTIN:33DCSPS9260M1ZM) No.4B, Jeevarathinam 3^rd Street, KSR Nagar, Ambattur, Chennai, Trivallur, Tamil Nadu – 600 053.

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6.Tvl.UE Press Tools Limited, GSTIN (33AACCU1480D1ZR) Plot No.320, Women Industrial Park, Thirumullaivoyla, Vellanur Village, Chennai, Tiruvallur, Tamil Nadu – 600 062.

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W.P.No.3700 of 2026

C.SARAVANAN, J.

jas

W.P.No.3700 of 2026 and W.M.P.Nos.4099, 4101, 4103, 4104 and 4106 of 2026