High Court · 2025

WP No. 36200 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36200 of 2025ANDWMP NO. 40456 OF 2025,WMP NO. 40457 OF 20251. Tvl. G.L.S. HARDWARESNo 40 /C Near Gandhi Statue Dharmaraja kovil road, Krishnagiri 635 001Petitioner(s)Vs1. The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil NaduRespondent(s)WMP No. 40456 of 20251. Tvl. G.L.S. HARDWARESNo 40 /C Near Gandhi Statue Dharmaraja kovil road, Krishnagiri 635 001Petitioner(s)Vs1. The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025NaduRespondent(s)WMP No. 40457 of 20251. Tvl. G.L.S. HARDWARESNo 40 /C Near Gandhi Statue Dharmaraja kovil road, Krishnagiri 635 001Petitioner(s)Vs1. The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil NaduRespondent(s)WP No. 36200 of 2025PRAYERcalling for the records relating to the impugned order in GSTIN 33BBJPG8849J1Z8 (FY 2017-18) dated 07.10.2024 and its consequential Demand Order dated 07.10.2024 having Reference No. ZD331024039922O issued by the Respondent and quash the sameWMP No. 40456 of 2025PRAYERto dispense with the production of original impugned order in GSTIN 33BBJPG8849J1Z8 (FY 2017-18) dated 07.10.2024 and its consequential Demand Order dated 07.10.2024 having Reference No. ZD331024039922O issued by the RespondentWMP No. 40457 of 2025PRAYERto pass an order of interim stay of all operations in pursuance of the impugned order in GSTIN 33BBJPG8849J1Z8 (FY 2017-18) dated 07.10.2024 and its https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025consequential Demand Order dated 07.10.2024 having Reference No. ZD331024039922O issued by the Respondent against the petitioner pending disposal of the writ petitionWP No. 36200 of 2025For Petitioner(s):Sanskar SamdariaSourabh SamdariaP.KameshFor Respondent: Ms. Amirtha Poonkodi DinakaranGovernment AdvocateORDERMs. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondent following the consistent view taken by this Court under similar circumstances.3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 07.10.2024 pursuant to a Show Cause Notice in GST https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025DRC-01 dated 03.10.2023 for the Tax Period between April 2017 and March 2018. 4. The Petitioner has approached this Court long after the expiry of the limitation period prescribed both for filing an appeal against the impugned Assessment Order dated 07.10.2024 and to rectify the same under Section 161 of the respective GST enactments.5. A reading of the impugned Assessment Order dated 07.10.2024 indicates that the Petitioner has not participated in the assessment proceedings by filing a reply to the Show Cause Notice in GST DRC-01 dated 03.10.2023 and therefore, the demand has been confirmed against the Petitioner.6. It is submitted by the learned counsel for the Petitioner that the Petitioner be given one chance to substantiate the case. The demand has been confirmed against the Petitioner merely because the Petitioner failed to respond to the Show Cause Notice in GST DRC-01 dated 03.10.2023. https://www.mhc.tn.gov.in/judis WP No. 36200 of 20257. The learned Government Advocate for the Respondent on the other hand would submit that this Writ Petition is devoid of merits and is 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 Excise 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 case with any documents and therefore, on this count also, this Writ Petition is 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 reason to take a different stand in this case. https://www.mhc.tn.gov.in/judis WP No. 36200 of 202510. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent and having considered the consistent view taken by this Court in similar circumstances, this Court is inclined to come to the partial rescue of the Petitioner by quashing the impugned Assessment Order dated 07.10.2024 and remitting the case back to the Respondent to pass a fresh order de novo subject to the Petitioner depositing 25% of the disputed tax 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 contemporaneously to the Show Cause Notice in GST DRC-01 dated 03.10.2023 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 07.10.2024 as an addendum to the Show Cause Notice dated 03.10.2023 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 order de novo on merits and in https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter.13. 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 this Writ Petition was 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. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.24-09-2025 https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025WP No. 36200 of 2025To1.The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil NaduWMP No. 40456 of 2025To1.The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil NaduWMP No. 40457 of 2025To1.The Assistant Commissioner (st)(fac)Krishnagiri-i Circle, Hosur, Tamil Nadu https://www.mhc.tn.gov.in/judis WP No. 36200 of 2025C.SARAVANAN J.abWP No. 36200 of 2025AND WMP NO. 40456 OF 2025,WMP NO. 40457 OF 202524-09-2025