High Court · 2025

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 17.11.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No s .4 29 59, 42962, 42964,42970 of 2025 and W.M.P.Nos. 48073, 48075, 48078, 48079,48081, 48082, 48089, 48091/ 2025 M/s.S.K.EnterprisesGSTIN 33 JSRPS7453D2Z3,Rep by its Proprietor Sasikumar Having Office at No.A, Sri Sai Nagar2nd Main Road, ByPass Service RoadWest Tambaram, Chennai 600 045 .. Petitioner in all the cases Vs.1.The State Tax Officer (Group 3) Office of the Joint Commissioner (ST) Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram Chengalpattu- 603 1012.The Branch Manager Tamilnadu Mercantile Bank LtdTambaram BranchNo.33, Siva Shanmugam StreetWest Tambaram, Chennai 600 045 ...Respondents in all the cases1/8 https://www.mhc.tn.gov.in/judis Prayer in W.P.No.4 29 59/ 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records from the files of 1st respondent in which the impugned assessment order dated 20.09.2024 passed and subsequently the summary of order under Form GST DRC 07 issued vide order dated 16.11.2024 with in Ref.No.ZD331124122654T (GSTIN 33JSRPS7453D2Z3) for the F.Y.2021-22 and quash the same.Prayer in W.P.No.4 29 62 / 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records from the files of 1st respondent in which the impugned assessment order dated 20.09.2024 passed and subsequently the summary of order under Form GST DRC 07 issued vide order dated 16.11.2024 with in Ref.No.ZD331124122597L (GSTIN 33 JSRPS7453D 2Z3) for the F.Y.2020-21 and quash the same.Prayer in W.P.No.4 29 64 / 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records from the files of 1st respondent in which the impugned assessment order dated 20.09.2024 passed and subsequently the summary of order under Form GST DRC 07 issued vide order dated 16.11.2024 with in Ref.No.ZD3311241217211 (GSTIN 33 JSRPS7453D 2Z3) for the F.Y.2019-2/8 https://www.mhc.tn.gov.in/judis 20 and quash the same.Prayer in W.P.No.4 29 70 / 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records from the files of 1st respondent in which the impugned assessment order dated 20.09.2024 passed and subsequently the summary of order under Form GST DRC 07 issued vide order dated 15.11.2024 with in Ref.No.ZD3311241200480 (GSTIN 33 JSRPS7453D 2Z3) for the F.Y.2018-19 and quash the same.For Petitioner in all the cases : Mr.Sujit Kumar MohantyFor Respondents in all the cases:Ms.Amirtha Poonkodi Dinakaran for R1 Government Advocate COMMON ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the 1st Respondent.2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.3/8 https://www.mhc.tn.gov.in/judis

3. In these Writ Petitions, the Petitioner has challenged the following impugned Orders: Sl.No W.P.No. Tax-period Impugned Order DRC 1. 42959/2025 2021-22 Ref.No.ZD331124122654T (GSTIN 33JSRPS7453D2Z3) DRC-07 2. 42962/2025 2020-21 Ref.No.ZD331124122597L (GSTIN 33 JSRPS7453D 2Z3) DRC-07 3 42964/2025 2019-20Ref.No.ZD3311241217211 (GSTIN 33 JSRPS7453D 2Z3) DRC-07 4 42970/2025 2018-19Ref.No.ZD3311241200480 (GSTIN 33 JSRPS7453D 2Z3) DRC-074. The aforesaid impugned orders were preceded by a Show Cause Notices in Form GST DRC-01 all dated 04.04.2024, wherein the Petitioner 4/8 https://www.mhc.tn.gov.in/judis was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Orders.5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Orders have already expired. The present Writ Petition has been filed only on 05.11.2025. 6. 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 these cases. 7. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, these cases are remitted back to the 1st 5/8 https://www.mhc.tn.gov.in/judis Respondent to pass a fresh orders subject to the Petitioner depositing 50% of the disputed tax confirmed in respective Assessment Orders 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. Sl.No. W.P.No. Date of Impugned Order Pre-deposit 1. 42959/2025 20.09.2024 50% 2. 42962/2025 20.09.2024 50% 3. 42964/2025 20.09.2024 50% 4. 42970/2025 20.09.2024 50%8. Within such time, the Petitioner shall also file a reply to the respective Show Cause Notices and Form GST DRC-01 all dated 04.04.2024 together with requisite documents to substantiate the case by treating the respective impugned Orders all dated 20.09.2024 as an addendum to the respective Show Cause Notices all dated 04.04.2024.9. In case the Petitioner complies with the above stipulations, the 1st Respondent shall proceed to pass final orders on merits and in accordance 6/8 https://www.mhc.tn.gov.in/judis 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 vacated.10. It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under these impugned Orders.11. In case the Petitioner fails to comply with any of the stipulations, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today. 12. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.7/8 https://www.mhc.tn.gov.in/judis

13. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.17.11.2025Neutral CitationgvTo: 1.The State Tax Officer (Group 3) Office of the Joint Commissioner (ST) Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram Chengalpattu- 603 1018/8 https://www.mhc.tn.gov.in/judis

2.The Branch Manager Tamilnadu Mercantile Bank LtdTambaram BranchNo.33, Siva Shanmugam StreetWest Tambaram, Chennai 600 045C.SARAVANAN, J.9/8 https://www.mhc.tn.gov.in/judis gv W.P.No s .4 29 59, 42962, 42964,42970 of 2025 and W.M.P.Nos. 48073, 48075, 48078, 48079, 48081, 48082, 48089, 48091/ 2025 10/8 https://www.mhc.tn.gov.in/judis

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