High Court · 2025

WP Nos.49026, 49029, 49060, 49064 & 49067 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 16-12-2025CORAMTHE HON'BLE MR JUSTICE C. SARAVANANWP Nos.49026, 49029, 49060, 49064 and 49067 of 2025and WMP Nos.54756, 54758, 54799, 54804 and 54806 of 2025Tvl. Vedhanth EnterprisesRep. by its proprietor, S.Karthick, Venkatasubramaniya Swamy Nagar, Plot No.55, S.F. No. 771, Vazhudhalambedu, Kundrathur, Chennai – 600 069...Petitioner in all W.Ps.Vs.1.The Deputy Commissioner (ST) GST APL-02,PAPJM Building, 2nd Floor, No.1, Greams Road, Chennai 600 006.2.The Deputy State Tax Officer-1,Kundrathur Assessment Circle,No.4/109, Bangalore High Way Road, Varadarajapuram, Nazarethpet, Chennai-600123...Respondents in all W.Ps.PRAYER IN W.P.No.49026/2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the First Respondent passed in proceedings in Form GST APL-02 /GSTIN/Temp ID/UIN 33BDWPK0502M3ZD dated 05.11.2024 quash the same, and direct the First Respondent to admit the appeal.__________Page 1 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 2025PRAYER IN W.P.No.49029/2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the First Respondent passed in proceedings Form GST APL-02 /GSTIN/Temp ID/UIN 33BDWPK0502M3ZD dated 29.07.2025 quash the same, and direct the First Respondent to admit the appeal.PRAYER IN W.P.No.49060/2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the First Respondent passed in proceedings in Form GST APL-02 /GSTIN/Temp ID/UIN 33BDWPK0502M3ZD dated 22.10.2024 quash the same, and direct the First Respondent to admit the appeal.PRAYER IN W.P.No.49064/2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the First Respondent passed in proceedings in Form GST APL-02 /GSTIN/Temp ID/UIN 33BDWPK0502M3ZD dated 29.07.2025 quash the same, and direct the First Respondent to admit the appeal.PRAYER IN W.P.No.49067/2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the of the First Respondent passed in proceedings Form GST APL-02 /GSTIN/Temp ID/UIN 33BDWPK0502M3ZD dated 29.07.2025 quash the same, and direct the First Respondent to admit the appeal.(In all W.Ps.)For Petitioner(s):Mr.R.KumarFor Respondent(s):Mrs.K.VasanthamalaGovernment Advocate__________Page 2 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 2025C O M M O N O R D E RMrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents in all Writ Petitions. 2.By this common order, all these Writ Petitions are being disposed of at the stage of admission 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 respective impugned orders as detailed below passed by the 1st Respondent:W.P. Nos.Assessment YearsDRC – 01Assessment order passed by the 2nd Respondent in DRC-07Date of expiry of limitation/Date of condonable period of limitationDate of filing of appealsImpugned orderin APL-02(1)(2)(3)(4)(5)(6)(7)49026 of 20252020-202124.02.202319.02.202418.05.2024/18.06.202421.09.202405.11.202449029 of 20252019-202027.02.202327.08.202426.11.2024/26.12.202421.01.202529.07.202549060 of 20252022-202310.11.202319.02.202418.05.2024/18.06.202421.09.202422.10.202449064 of 20252020-202107.05.202425.07.202424.10.2024/24.11.202421.01.202529.07.202549067 of 20252020-202129.05.202425.07.202424.10.2024/24.11.202421.01.202529.07.2025__________Page 3 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 20254.These appeals were filed after expiry of the limitation prescribed under Section 107 of the respective GST enactment before the 1st Respondent. Under these circumstances, the Respondents have rejected the appeals on the ground of limitation. 5.Learned counsel for the Petitioner submits that at the time of filing the appeal on the dates mentioned above, the Petitioner has deposited 10% of the disputed tax. That apart, it is submitted that demand confirmed by orders dated 05.11.2024 and 22.10.2024 which are subject matter of W.P.Nos.49026 and 49060 of 2025 respectively, entire disputed tax has been recovered. 6.Learned Government Advocate for the Respondents is however unable to confirm the same. 7.Learned counsel for the Petitioner submits that the Petitioner is willing to deposit such amounts as may be ordered to be pre-deposited as a condition for quashing the order and remitting the cases back to the 1st Respondent for denovo re-consideration. __________Page 4 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 20258.Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondents, these Writ Petitions are disposed by remitting the cases back to the 1st Respondent to pass a fresh orders, subject to the Petitioner depositing 50% of the disputed tax against the demand confirmed vide respective orders in originals as mentioned above, 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.In case any amount has been recovered or pre-deposited by the Petitioner for the respective assessment years, the Petitioner shall not be required to further deposit over and above the amounts already pre-deposited, particularly for the orders for the Assessment Years 2020-2021 and 2022-2023 impugned in W.P.Nos.49026 and 49060 of 2025. 10.In case the Petitioner complies with the above stipulations, the 1st 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 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. __________Page 5 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 202511.It is made clear that bank attachment shall be lifted subject to the deposit of 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 impugned Orders.12.In case the Petitioner fails to comply with any of the stipulations, the Respondents are 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. 13. Needless to state, before passing any such order, the Respondents shall give due notice to the Petitioner.14.These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.16-12-2025Neutral Citation: Yes/No (2/2)GSA__________Page 6 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 2025To1.The Deputy Commissioner (ST) GST APL- 02,2nd Floor, No.1 Greams Road, Chennai 600 006.2.The Deputy State Tax OfficerKundrathur Assessment Circle,No.4/109, Bangalore High Way Road, Varadarajapuram, Nazarethpet, Chennai-600123.__________Page 7 of 8 https://www.mhc.tn.gov.in/judis WP Nos.49026, 49029, 49060, 49064 & 49067 of 2025C.SARAVANAN J.GSAWP Nos.49026, 49029, 49060, 49064 and 49067 of 2025and WMP Nos.54756, 54758, 54799, 54804 and 54806 of 202516-12-2025(2/2)__________Page 8 of 8