✦ High Court of India · 26 Sep 2025

High Court · 2025

Case Details High Court of India · 26 Sep 2025
Court
High Court of India
Decided
26 Sep 2025
Bench
C.SARAVANAN
Length
1,176 words

Cited in this judgment

WP No. 36465 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 26-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36465 of 2025ANDWMP NO. 40753 OF 2025,WMP NO. 40754 OF 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs1. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WMP No. 40753 of 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs https://www.mhc.tn.gov.in/judis WP No. 36465 of 20251. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WMP No. 40754 of 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs1. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WP No. 36465 of 2025PRAYERcalling for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5 dated 15.02.2025, for the assessment year 2020-21and quash the sameWMP No. 40753 of 2025PRAYERto dispense with the production of the original of the impugned proceeding in FORM GST DRC-07 with Reference No FORM GST DRC-07 with Reference. No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5, for the assessment year 2020-21 issued by the Respondent, in lieu of a clean xerox copy thereof https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025WMP No. 40754 of 2025PRAYERto stay all further recovery proceedings of the Respondent in FORM GST DRC-07 with Reference No FORM GST DRC-07 dated 15.02.2025 with Reference No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5, for the assessment year 2020-21, pending disposal of the present writ petitionWP No. 36465 of 2025For Petitioner: Mr. N. ChandirasekarFor 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 20253. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 15.02.2025 pursuant to a Show Cause Notice in GST DRC-01 dated 25.11.2024 for the Tax Period between April 2020 and March 2021. 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 15.02.2025 and to rectify the same under Section 161 of the respective GST enactments.5. Reading of the impugned Assessment Order dated 15.02.2025 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 25.11.2024 and therefore, the demand has been confirmed against the Petitioner.6. The Petitioner was also issued with Reminders on 27.01.2025, 01.02.2025 and 06.02.2025, called upon to file a reply and to appear for a https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025personal hearing. On receiving the same, the Petitioner neither filed any reply nor appeared for the personal hearing fixed.7. 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 25.11.2024. 8. 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 20259. 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. 10. 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 they depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case.11. 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 under similar circumstances, the Court is inclined to come to a partial rescue of the Petitioner by quashing the impugned Assessment Order dated 15.02.2025 and remits 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 202512. The Petitioner shall file a reply contemporaneously to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 15.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024 within a period of thirty (30) days from the date of receipt of a copy of this order.13. 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 accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. 14. 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. It is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order. https://www.mhc.tn.gov.in/judis WP No. 36465 of 202515. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.16. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 17. Fresh assessment in the de novo proceedings shall be made without getting influenced by any of the observations, which preceded the Show Cause Notice in GST DRC-01 dated 25.11.2024.18. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.26-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025WP No. 36465 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictWMP No. 40753 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictWMP No. 40754 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem District https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025C.SARAVANAN J.abWP No. 36465 of 2025AND WMP NO. 40753 OF 2025,WMP NO. 40754 OF 202526-09-2025

WP No. 36465 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 26-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36465 of 2025ANDWMP NO. 40753 OF 2025,WMP NO. 40754 OF 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs1. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WMP No. 40753 of 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs https://www.mhc.tn.gov.in/judis WP No. 36465 of 20251. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WMP No. 40754 of 20251. Tvl Golden Steel Company(Rep by its Partner.R.Prakash) 288 1A, Nainampatty, Salem Road, Salem 637105Petitioner(s)Vs1. State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictRespondent(s)WP No. 36465 of 2025PRAYERcalling for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5 dated 15.02.2025, for the assessment year 2020-21and quash the sameWMP No. 40753 of 2025PRAYERto dispense with the production of the original of the impugned proceeding in FORM GST DRC-07 with Reference No FORM GST DRC-07 with Reference. No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5, for the assessment year 2020-21 issued by the Respondent, in lieu of a clean xerox copy thereof https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025WMP No. 40754 of 2025PRAYERto stay all further recovery proceedings of the Respondent in FORM GST DRC-07 with Reference No FORM GST DRC-07 dated 15.02.2025 with Reference No. ZD330225144146R dated 15.02.2025 in GSTIN. 33AAJFG6145M1Z5, for the assessment year 2020-21, pending disposal of the present writ petitionWP No. 36465 of 2025For Petitioner: Mr. N. ChandirasekarFor 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 20253. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 15.02.2025 pursuant to a Show Cause Notice in GST DRC-01 dated 25.11.2024 for the Tax Period between April 2020 and March 2021. 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 15.02.2025 and to rectify the same under Section 161 of the respective GST enactments.5. Reading of the impugned Assessment Order dated 15.02.2025 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 25.11.2024 and therefore, the demand has been confirmed against the Petitioner.6. The Petitioner was also issued with Reminders on 27.01.2025, 01.02.2025 and 06.02.2025, called upon to file a reply and to appear for a https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025personal hearing. On receiving the same, the Petitioner neither filed any reply nor appeared for the personal hearing fixed.7. 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 25.11.2024. 8. 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 20259. 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. 10. 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 they depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case.11. 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 under similar circumstances, the Court is inclined to come to a partial rescue of the Petitioner by quashing the impugned Assessment Order dated 15.02.2025 and remits 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. https://www.mhc.tn.gov.in/judis WP No. 36465 of 202512. The Petitioner shall file a reply contemporaneously to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 15.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024 within a period of thirty (30) days from the date of receipt of a copy of this order.13. 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 accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. 14. 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. It is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order. https://www.mhc.tn.gov.in/judis WP No. 36465 of 202515. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.16. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 17. Fresh assessment in the de novo proceedings shall be made without getting influenced by any of the observations, which preceded the Show Cause Notice in GST DRC-01 dated 25.11.2024.18. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.26-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025WP No. 36465 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictWMP No. 40753 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem DistrictWMP No. 40754 of 2025To1.State Tax Officer(fac)(also Known As Commercial Tax Officer), Edappadi Assessment Circle, Edappadi, Salem District https://www.mhc.tn.gov.in/judis WP No. 36465 of 2025C.SARAVANAN J.abWP No. 36465 of 2025AND WMP NO. 40753 OF 2025,WMP NO. 40754 OF 202526-09-2025

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