Judgment · High Court
Case at a glance
Outcome
Disposed of
This Writ Petition stands disposed of with the above observations
Key paragraphs
- Para 66. 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. https://www.mhc.tn.gov.in/judis WP No. 41396 of 20257. Under similar circumstances, Orders have been quashed and…
Judgment
WP No. 41396 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 06-11-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 41396 of 2025ANDWMP NO. 46358 OF 2025,WMP NO. 46359 OF 20251. Tvl Grafer Technology Pvt Ltd205, Ganesh Street, Athipet, Ambattur, Chennai 600 058Petitioner(s)Vs1. The Assistant Commissioner (state)Ambattur Industrial Estate Assessment Circle, 3rd Floor, Integrated Commercial Taxes Buildings, Nandanam, Chennai-600 035Respondent(s)PRAYERcalling for the records pertaining to order dated 11.01.2025 issued in Form GST DRC 07 bearing Reference No. ZD330125099949T and quash the same and to direct the appellate authority to condone the delay of 170 days as on 27.09.2025 in filing the appeal before the appellate authority and to hear the dispute on merits https://www.mhc.tn.gov.in/judis WP No. 41396 of 2025 For Petitioner(s):C BoscoB.Raseetha BanuDivya.MFor Respondent: Mr. V. Prashanth KiranGovernment AdvocateORDERMr. V. Prashanth Kiran, learned Government Advocate takes notice for the Respondent.
This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.
In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 dated 11.01.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 06.06.2023 for the tax period between April 2021 and March 2022, wherein the Petitioner was also called upon to appear for personal hearing. https://www.mhc.tn.gov.in/judis WP No. 41396 of 20254. The Petitioner however did not file any reply to the Show Cause Notice in GST DRC-01 dated 06.06.2023. Thus, the impugned Order has been passed.
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.
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. https://www.mhc.tn.gov.in/judis WP No. 41396 of 20257. Under similar circumstances, Orders have been quashed and cases have been remitted back to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. 8. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order 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.9.
Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 06.06.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 11.01.2025 as an addendum to the Show Cause Notice dated 06.06.2023. https://www.mhc.tn.gov.in/judis WP No. 41396 of 202510. Amount which has already recovered from the Petitioner shall be adjusted towards pre-deposit of 25% of the disputed tax as ordered above. This will be however subject to verification by the Respondent.11. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
Operative part
12. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 41396 of 202514. It is made clear that recovery of 25% of the disputed tax ordered above pertains only to the impugned Order dated 11.01.2025.15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.06-11-2025Index: Yes/NoSpeaking/Non-speaking orderInternet: YesNeutral Citation: Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 41396 of 2025WP No. 41396 of 2025To1.The Assistant Commissioner (state)Ambattur Industrial Estate Assessment Circle, 3rd Floor, Integrated Commercial Taxes Buildings, Nandanam, Chennai-600 035 https://www.mhc.tn.gov.in/judis WP No. 41396 of 2025C.SARAVANAN J.abWP No. 41396 of 2025AND WMP NO. 46358 OF 2025,WMP NO. 46359 OF 202506-11-2025
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.