Sri Amman and Co. Vs State 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 records of the order passed by the 2^nd Respondent passed an Order in GST IN:33ADVPY3455D1Z4, dated 22.09.2025 bearing Reference No.ZD3309252686620 and quash the same as, bad in law and consequently

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

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W.P.No.49993 of 2025

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direct the respondent to admit and entertain the appeal filed by the petitioner in FORM GST APL-01, dated 18.09.2025.

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For Petitioner : Mr.Varun Ranganathan For Respondents : Ms.Amirtha Poonkodi Dinakaran, Government Advocate *************** O R D E R

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The present writ petition has been filed against the impugned order dated 22.09.2025 passed by the 2nd respondent, which rejected the petitioner’s appeal against the Assessment order dated 12.08.2024 passed by the 1^st respondent. The aforesaid Assessment order was preceded by a notice in DRC-01 dated 24.05.2024.

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It is noticed that the petitioner had filed a reply to the Show Cause Notice on 22.06.2024.

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Under these circumstances, the 1^st respondent concluded that the petitioner’s reply was not acceptable and, therefore, confirmed the following demands.

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2018-19	CGST Rs.	SGST Rs.	TOTAL Rs.
TAX	290100	290100	580200
INTEREST	242492	242492	484984
PENALTY	29010	29010	58020
TOTAL	561602	561602	1123204

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

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W.P.No.49993 of 2025

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The petitioner filed an appeal before the second respondent on

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18.09.2025, which was filed beyond the limitation period for filing an appeal against the order dated 12.08.2024.

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It is further noticed that at the time of filing an appeal on 18.09.2025, the petitioner had pre-deposited 10% of the disputed tax.

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Considering the petitioner’s submissions and following the consistent view taken by this Court under similar circumstances, the case is remitted back to the 1^st respondent to pass a fresh order on merits, subject to the petitioner depositing 40% of the disputed tax in cash or from petitioner’s Electronic Cash Register, over and above 10% of the disputed tax already

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pre-deposited at the time of filing of an appeal, within 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 an additional reply to the Show Cause Notice together with requisite documents to substantiate

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the defence by treating the impugned order as an addendum to the Show Cause Notice.

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W.P.No.49993 of 2025

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In the event of the petitioner complying 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 from the date of such reply/pre-deposit. Subject to such compliance, the attachment of the petitioner’s bank account shall also stand automatically raised/vacated.

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9.It is made clear that, the bank attachment shall be lifted subject to the deposit of 40% of the disputed tax as ordered above and the petitioner is not being 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 above 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 had been dismissed in limine today.

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