High Court · 2025

WP No. 36808 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 25-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36808 of 2025ANDWMP NO. 41170 OF 2025,WMP NO. 41172 OF 20251. Tvl Jersy FashionsRepresented by its Managing Partner Mr.P.Thiyagu Door No. 4/130A, Ground Floor, Govindaraja Ginning Mill Compound, Palladam Road, Veerapandi, Tiruppur, Tamil Nadu - 641605Petitioner(s)Vs1. The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601.Respondent(s)WMP No. 41170 of 20251. Tvl Jersy FashionsRepresented by its Managing Partner Mr.P.Thiyagu Door No. 4/130A, Ground Floor, Govindaraja Ginning Mill Compound, Palladam Road, https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025Veerapandi, Tiruppur, Tamil Nadu - 641605Petitioner(s)Vs1. The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601.Respondent(s)WMP No. 41172 of 20251. Tvl Jersy FashionsRepresented by its Managing Partner Mr.P.Thiyagu Door No. 4/130A, Ground Floor, Govindaraja Ginning Mill Compound, Palladam Road, Veerapandi, Tiruppur, Tamil Nadu - 641605Petitioner(s)Vs1. The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601.Respondent(s)WP No. 36808 of 2025PRAYERcalling for the records in Reference No. ZD330523117478F dated 25.05.2023 u/s.74 of the TNGST Act, 2017 along with a summary order in Reference No. ZD330523117478F dated 25.05.2023 on the file of the 1st Respondent relating https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025to F.Y.2021-22 and quash the same.WMP No. 41170 of 2025PRAYERto dispense with the production of original order in Reference No. ZD330523117478F dated 25.05.2023 u/s.74 of the TNGST Act, 2017 along with a summary of the order dated 25.05.2023 in Reference No. ZD330523117478F on the file of the Respondent relating to F.Y.2021-22.WMP No. 41172 of 2025PRAYER. to grant an Order of interim stay of operation of the order in Reference No. ZD330523117478F dated 25.05.2023 u/s.74 along with summary order dated 25.05.2023 in Reference No. ZD330523117478F on the file of the 1st Respondent relating to F.Y.2021-22.WP No. 36808 of 2025For Petitioner:Ms. Janani NFor Respondent:Mr. C. Harsharaj Special Government PleaderORDERMr. C. Harsharaj, learned Special Government Pleader 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 Special Government https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025Pleader 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 25.05.2023 pursuant to a Show Cause Notice in GST DRC-01 dated 10.03.2023 for the Tax Period between April 2021 and March 2022. 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 25.05.2023 and to rectify the same under Section 161 of the respective GST enactments.5. A reading of the impugned Assessment Order dated 25.05.2023 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 10.03.2023 and therefore, the demand has been confirmed against the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 36808 of 20256. The Petitioner was also issued with Reminder on 11.05.2023, calling upon to file a reply and to appear for a personal 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 a chance to substantiate the case. It is further stated that 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 10.03.2023. 8. The learned Special Government Pleader 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 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 https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440.9. 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 persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing 50% of the disputed tax. I do not find any extenuating 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 Special 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 Petitioner by quashing the impugned Assessment Order dated 25.05.2023 and remitting the case back to the Respondent to pass a fresh order de novo subject to the https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025Petitioner depositing 50% 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.12. The Petitioner shall file a reply to the Show Cause Notice in GST DRC-01 dated 10.03.2023 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 25.05.2023 as an addendum to the Show Cause Notice dated 10.03.2023 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. https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025Thereafter, it is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned Assessment Order.15. Needless to state, before passing any such order, the petitioner shall be heard.16. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 17. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.25-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025WP No. 36808 of 2025To1.The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601.WMP No. 41170 of 2025To1.The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601.WMP No. 41172 of 2025To1.The Assistant Commissioner (ST)Tirupur Rural Iicircle, No. 42 Commercial Tax Buildign, 1 St Floor, Kumaran Road, Tirupur 641 601. https://www.mhc.tn.gov.in/judis WP No. 36808 of 2025C.SARAVANAN J.abWP No. 36808 of 2025AND WMP NO. 41170 OF 2025,WMP NO. 41172 OF 202525-09-2025(1/2)