High Court · 2025

W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 18.03.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025& W.M.P.Nos.10256, 10258, 10263, 10264, 10269, 10271, 10273, 10274, 10281, 10284, 10290, 10291, 10295 & 10296 of 2025K.Mantharachalam,Proprietor,No.52, Pattaiappan Nagar,1st Street, 15, Velampalayam,Tiruppur, Tamil Nadu 641 652... Petitioner in all petitions Vs. The State Tax Officer,(also known as Commercial Tax Officer),Data Analytical Unit – II (FAC),Office of the Joint Commissioner (ST),Tiruppur Intelligence Division, Tiruppur,5/147, AEPC Building, Kaikatti Pudur,Tiruppur Main Road, Avinashi 641 654... Respondent in all petitionsCommon Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the files of the respondent in the following cases and quash the same:(i) Case ID: AD331123016423S GSTIN: 33AQNPM8755D 1ZK/2019-20 dated 05.04.2024 and the connected order under Section 1/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 202574 dated 05.04.2024 and the summary of the order in Form GST DRC-07 dated 05.04.2024 issued in Ref.No.ZD330424048736B(ii) Case ID: AD331123016362S GSTIN: 33AQNPM8755D1ZK/ 2018-19 dated 04.04.2024 and the connected order under Section 74 dated 04.04.2024 and the summary of the order in Form GST DRC-07 dated 04.04.2024 issued in Ref.No.ZD3304240400713;(iii) Case ID: AD330923016956U GSTIN: 33AQNPM8755D1ZK/ 2017-18 dated 04.04.2024 and the connected order under Section 74 dated 04.04.2024 and the summary of the order in Form GST DRC-07 dated 04.04.2024 issued in Ref.No.ZD330424040000C;(iv) Case ID: AD331123016514P GSTIN: 33AQNPM8755D1ZK/ 2020-21 dated 05.04.2024 and the connected order under Section 74 dated 05.04.2024 and the summary of the order in Form GST DRC-07 dated 05.04.2024 issued in Ref.No.ZD330424048898Z;(v) Case ID: AD331123016514P GSTIN: 33AQNPM8755D1ZK/ 2021-22 dated 05.04.2024 and the connected order under Section 74 dated 05.04.2024 and the summary of the order in Form GST DRC-07 dated 05.04.2024 issued in Ref.No.ZD330424049202V;(vi) Case ID: AD331123016875B GSTIN: 33AQNPM8755D1ZK/ 2022-23 dated 27.03.2024 and the connected order under Section 74 dated 27.03.2024 and the summary of the order in Form GST DRC-07 dated 27.03.2024 issued in Ref.No.ZD330324184381L;2/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025(vii) Case ID: AD3311230170320 GSTIN: 33AQNPM8755D 1ZK/2023-24 dated 26.03.2024 and the connected order under Section 74 dated 26.03.2024 and the summary of the order in Form GST DRC-07 dated 26.03.2024 issued in Ref.No.ZD330324174136M;For Petitionerin all petitions : Mr.A.N.R.JayaprathapFor Respondentin all petitions : Mr.C.Harsha Raj, Special Government PleaderCOMMON ORDERThese writ petitions have been filed challenging the respective impugned orders passed by the respondent2. Mr.C.Harsha Raj, learned Special Government Pleader, takes notice on behalf of the respondent in all the petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself.3/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 20253. The learned counsel for the petitioner would submit that in these cases, initially, the show cause notices were issued by the respondent. Upon receipt of the said notices, the petitioner had instructed his accountant to file a detailed reply. However, the Accountant had filed only a brief reply dated 02.04.2024, which had not satisfied the respondent to decide the issue in favour of the petitioner. Under these circumstances, the impugned order came to be passed by the respondent. Hence, these petitions have been filed. The details of these writ petitions in nutshell are as follows:S.NoWrit Petition No.Show cause notice datedReply datedImpugned order dated1W.P.No.9153/202530.11.202302.01.202405.04.20242W.P.No.9161/202530.11.202302.01.202404.04.20243W.P.No.9166/202527.09.202302.01.202404.04.20244W.P.No.9172/202530.11.202302.01.202405.04.20245W.P.No.9176/202530.11.202302.01.202405.04.20246W.P.No.9181/202530.11.202302.01.202427.03.20247W.P.No.9190/202530.11.202302.01.202426.03.20244. Further, he would submit that the petitioner is willing to pay 25% of the disputed tax amount to the respondent in each case. Hence, 4/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned orders. 5. On the other hand, the learned Special Government Pleader appearing for the respondent would submit that though sufficient opportunities were provided by the respondent, the petitioner had failed to file their detailed reply and hence, the impugned orders were came to be passed against the petitioner. However, if this Court thinks it as a fit case, he requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount by the petitioner.6. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent and also perused the materials available on record. 7. In the cases on hand, it is clear that though an opportunity was provided by the respondent, due to the fault on the part of the petitioner's 5/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025Accountant, the petitioner was unable to file their detailed reply. Being unsatisfied with the reply filed by the petitioner, the respondent had confirmed the demand vide the impugned orders. However, since the fault is on the part of the Accountant, this Court is of the view that it is just and necessary to provide an opportunity to the petitioner to establish their case, on merits, before the respondent. 8. Further, it was voluntarily undertook by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent in each case. In such view of the matter, this Court is inclined to set aside the respective impugned orders passed by the respondent. Accordingly, this Court passes the following order:-(i) All the 7 impugned orders are set aside and the matters are remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of disputed tax amount to the respondents, in each case, within a period of four weeks from today (18.03.2025) and the setting aside of the impugned orders will take effect from the date of payment of the said amount.6/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025(ii) The petitioner shall file their detailed reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of copy of this order.(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 9. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.18.03.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nonsa 7/8 https://www.mhc.tn.gov.in/judis W.P.Nos.9153, 9161, 9166, 9172, 9176, 9181 & 9190 of 2025KRISHNAN RAMASAMY.J.,nsaToThe State Tax Officer,(also known as Commercial Tax Officer),Data Analytical Unit – II (FAC),Office of the Joint Commissioner (ST),Tiruppur Intelligence Division, Tiruppur,5/147, AEPC Building, Kaikatti Pudur,Tiruppur Main Road, Avinashi 641 654W.P.Nos.9153, 9161, 9166, 9172,9176, 9181 & 9190 of 2025& W.M.P.Nos.10256, 10258, 10263,10264, 10269, 10271, 10273, 10274,10281, 10284, 10290, 10291,10295 & 10296 of 202518.03.20258/8