Madrasdated High Court · 2025

W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 2025passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.For Petitioner: Mr.K.Sathish Kumar(In all W.Ps)For Respondents: Ms.Amirtha Poonkodi Dinakaran(In all W.Ps) Government AdvocateCOMMON ORDERMs.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.2. By this Common Order, 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. In these Writ Petitions, the Petitioner has challenged the impugned Orders passed by the 3rd and 2nd Respondent respectively for the Tax Period between 2018-2019 and 2020-2021. The details of the impugned Orders and the amount of tax demand are captured below in the Table furnished by the learned counsel for the Petitioner:-9/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 2025W.P.No.Assessment YearDemand AmountOrder DateReasoning44448 of 20252019-2020Rs.33,29,666/-27.02.2024Interest and Penalty – Ex parte order44450 of 20252020-2021Rs.2,03,49,309/-25.02.2025Incorrect tax liability; No reply; No personal hearing44452 of 20252018-2019Rs.20,66,612/- + interest and penalty29.04.2024Ex parte order44453 of 20252019-2020Rs.66,36,518/-20.08.2024Mismatch between GSTR 2A and 3B44457 of 20252019-2020Rs.61,61,831/-27.08.2024Reply dated 14.03.2024 not considered44460 of 20252017-2018Rs.30,75,335/-09.12.2024Rectification under Section 161 – Input Mismatch and Output Mismatch – Ex parte44461 of 20252020-2021Rs.93,91,578/-03.01.2025Assessment under Section 73(9)4. Learned Government Advocate for the Respondents confirms that in all the proceedings the Petitioner had failed to file a Reply to the Show Cause Notices in GST DRC-01 that preceded the respective impugned Orders.10/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 20255. Learned counsel for the Petitioner would submit that the disputed tax has already been recovered from the Petitioner through Electronic Cash Register. However, the learned Government Advocate for the Respondents is unable to confirm the same. 6. Having considered the submissions of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents and the consistent view taken by this Court under similar circumstances has been to relegate the party to work out the remedy, the impugned Orders are quashed and the cases are remitted back to the concerned Respondents to pass fresh orders subject to conditions. 7. There shall be a direction to the Petitioner to deposit 25% of the disputed tax demanded under the Orders dated 03.01.2025 and 25.02.2025 passed for the Assessment Year 2020-2021 impugned in W.P.Nos.44461 and 44450 of 2025.8. As far as the rest of the Assessment Years 2017-2018, 2018-2019, 2019-2020 are concerned, the Petitioner is directed to deposit 50% of the disputed tax demanded under the Orders passed on 09.12.2024, 11/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 202529.04.2024, 27.02.2024, 20.08.2024, 27.08.2024, impugned in W.P.Nos.44460, 44452, 44448, 44453 and 44457 of 2025 respectively. 9. The Petitioner shall deposit the aforesaid 25% and 50% of the disputed tax demanded under the respective impugned 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.10. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 dated 10.03.2022 and 15.05.2024 issued together with the requisite documents to substantiate the case by treating the impugned Orders passed for the respective tax periods as an addendum to the Show Cause Notices dated 10.03.2022 and 15.05.2024.11. In case the Petitioner complies with the above stipulations, the 2nd 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 vacated.12/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 202512. It is made clear that bank attachment shall be lifted subject to the deposit of 25% and 50% of the disputed tax as ordered above and the Petitioner is not in arrears of any other amount barring the amount demanded under the respective impugned Orders.13. In case the Petitioner fails to comply with any of the stipulations, the 2nd 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. 14. Needless to state, before passing any such order, the 2nd Respondent shall give due notice to the Petitioner.15. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.18.11.2025Neutral Citation : Yes / Noarb13/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 2025To:1.The Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 2.The Assistant Commissioner, Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 3.The Deputy State Tax Officer (ST), Avarampalayam Circle, Coimbatore.4.The Deputy Commercial Tax Officer, Avarampalayam Circle, Coimbatore-III.5.The Appellate Deputy Commissioner (GST Appeals), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 6.The Assistant Commissioner (ST) (FAC), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 7.The Assistant Commissioner, Avarampalayam Circle, Coimbatore - III.8.The Appellate Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 14/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 20259.The Assistant Commissioner, Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 10.The Deputy State Tax Officer - 2, Velandipalayam Circle, Coimbatore.11.The Deputy Commercial Tax Officer, Velandipalayam Circle, Coimbatore - III.12.The Appellate Deputy Commissioner (ST) (FAC), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 13.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, Coimbatore. 14.The Assistant Commissioner of Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III.15.The Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 16.The Assistant Commissioner, Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 15/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 202517.The State Tax Officer (FAC), Avarampalayam Circle, Coimbatore.18.The Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III. 19.The Appellate Deputy Commissioner (ST) (FAC), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 20.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, Coimbatore. 21.The Assistant Commissioner, Commercial Tax Officer, Avarampalayam Circle, Coimbatore – III.22.The Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore. 23.The Assistant Commissioner, Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore. 24.The State Tax Officer (FAC), Avarampalayam Circle, Coimbatore.25.The Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III. 16/17 https://www.mhc.tn.gov.in/judis W.P.Nos.44448, 44450, 44452, 44453, 44457, 44460 and 44461 of 2025C.SARAVANAN, J.arb W.P.Nos.44448, 44450, 44452, 44453,44457, 44460 and 44461 of 202518.11.202517/17