High Court · 2025

WP No. 27363 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 08-10-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 27363 of 2025ANDWMP NO. 30720 OF 2025,WMP NO. 30722 OF 2025,WP NO. 27365 OF 20251. Tvl AQUA DESIGN EXIMGSTIN 33CZVPS9907G2ZJ, Represented by its Proprietor Shanmuga Rathesh No.26, Second Floor, East Mada Street, Kolathur, Chennai-600 099Petitioner(s)Vs1. The Assistant Commissioner (st)(fac)Villivakkam Assessment Circle, No.15 And16, 100 Feet Road, Malligai Avenue, Kolathur, Chennai-600 099.Respondent(s)WP No. 27365 of 20251. Tvl AQUA DESIGN EXIMGSTIN 33CZVPS9907G2ZJ, Represented by its Proprietor Shanmuga Rathesh No.26, Second Floor, East Mada Street, Kolathur, https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025Chennai-600 099Petitioner(s)Vs1. The Assistant Commissioner (st)(fac)Respondent(s)WP No. 27363 of 2025PRAYERcall for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD330824140615G / 2019-20 dated 17.08.2024 issued by the Respondent and quash the sameWP No. 27365 of 2025PRAYERcall for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD330824198704Z / 2019-20 dated 22.08.2024 issued by the Respondent and quash the sameWP No. 27363 of 2025For Petitioner(s):Meera RameshS.R.Varrun KumarG.V.Monika SriFor Respondent(s):Mr.T.N.C.Kaushik Agp(tax) For Respondent.ORDERMr. T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 27363 of 20252. These Writ Petitions are being disposed of after hearing the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondent following the consistent view taken by this Court under similar circumstances.3. In these Writ Petitions, the Petitioner has challenged the respective impugned Assessment Orders, which precede notices in DRC-01 as detailed below:W.P. No.Impugned order datedShow Cause Notice in DRC-01 datedAssessment Year27363 of 202517.08.202407.11.20232019-2027365 of 202505.04.202403.10.20232018-194. The Petitioner has approached this Court long after the expiry of the limitation period prescribed both for filing appeals against the impugned Assessment Orders dated 17.08.2024 and 05.04.2024 respectively and to rectify the same under Section 161 of the respective GST enactments. https://www.mhc.tn.gov.in/judis WP No. 27363 of 20255. Reading of the impugned Assessment Orders dated 17.08.2024 and 05.04.2024 respectively indicate that the Petitioner has not participated in the assessment proceedings by filing replies to the Show Cause Notices in GST DRC-01 dated 07.11.2023 and 03.10.2023 respectively and therefore, the demands have been confirmed against the Petitioner.6. It is submitted by the learned counsel for the Petitioner that the Petitioner be given another chance to substantiate the case. The demands have been confirmed against the Petitioner merely because the Petitioner failed to respond to the Show Cause Notices in GST DRC-01 dated 07.11.2023 and 03.10.2023 respectively. 7. The learned Additional Government Pleader for the Respondent on the other hand would submit that these Writ Petition are devoid of merits and are liable to be dismissed in the light of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440.8. That apart, it is submitted that the Petitioner has not substantiated the cases with any documents and therefore, on this count also, these Writ Petitions are liable to be dismissed. 9. It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any extenuating reason to take a different stand in this case.10. Having considered the submissions made by the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent and having considered the consistent view taken by this Court in similar circumstances, this Court is inclined to come to the rescue of the https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025Petitioner by quashing the impugned Assessment Orders dated 17.08.2024 and 05.04.2024 respectively and remitting the cases back to the Respondent to pass a fresh order de novo subject to the Petitioner depositing 25% of the disputed tax in each case in cash 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.11. The Petitioner shall file a reply to the Show Cause Notices in GST DRC-01 dated 07.11.2023 and 03.10.2023 respectively together with requisite documents to substantiate the cases by treating the impugned Assessment Orders dated 17.08.2024 and 05.04.2024 respectively as an addendum to the Show Cause Notices in GST DRC-01 dated 07.11.2023 and 03.10.2023 respectively within a period of thirty (30) days from the date of receipt of a copy of this order.12. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass a fresh orders de novo on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. https://www.mhc.tn.gov.in/judis WP No. 27363 of 202513. In case the Petitioner fails to comply with any of the conditions stipulated above, the Respondent is at liberty to proceed against the Petitioner in accordance with law as if these Writ Petitions were dismissed in limine today. Thereafter, it is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order.14. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.15. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 16. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.08-10-2025 https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025WP No. 27363 of 2025To1.The Assistant Commissioner (st)(fac)Villivakkam Assessment Circle, No.15 And16, 100 Feet Road, Malligai Avenue, Kolathur, Chennai-600 099.WP No. 27365 of 2025To1.The Assistant Commissioner (st)(fac)Villivakkam Assessment Circle, No.15 And16, 100 Feet Road, Malligai Avenue, Kolathur, Chennai-600 099. https://www.mhc.tn.gov.in/judis WP No. 27363 of 2025C.SARAVANAN J.abWP No. 27363 of 2025AND WMP NO. 30720 OF 2025,WMP NO. 30722 OF 2025,WP NO. 27365 OF 202508-10-2025