W.P.No.36164 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.09.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.36164 of 2025 and W.M.P.Nos.40419 & 40420 of 2025 Sunshine Residency, Represented by its Propretrix Mekala Gnanasekaran, No.24, Arunachalam Road, Saligramam, Chennai- 600 093. ... Petitioner Vs. The Deputy State Tax Officer, Saligramam Assessment Circle, 3rd Floor, Extension Bishop Garden, Greenways Road, Raja Anamalaipuram Chennai-600 028. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN:33AFZPM1289F1Z0/2019-2020 dated 20.08.2024 and quash the same. For Petitioner : M/s.A.Divya For Respondent : Mr.V.Prashanth Kiran Government Advocate ____________ Page No. 1 of 5 https://www.mhc.tn.gov.in/judis W.P.No.36164 of 2025 ORDER Mr.V.Prashanth Kiran, learned Government Advocate 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 Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 20.08.2024 which was preceded by a Show Cause Notice in GST DRC-01 dated 21.05.2024 for the Tax Period 2019 – 2020. The Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and has thus, suffered the impugned Assessment Order dated 20.08.2024. The limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 has also expired. ____________ Page No. 2 of 5 https://www.mhc.tn.gov.in/judis W.P.No.36164 of 2025 4. 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 25% of the disputed tax. I do not find any reason to take a different stand in this case. 5. Considering the same, the impugned Assessment Order dated 20.08.2024 is quashed and 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. 6. The Petitioner shall file a reply to the Show Cause Notice in DRC-01 dated 21.05.2024 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 20.08.2024 as an addendum to the Show Cause Notice dated 21.05.2024 within a period of thirty (30) days from the date of receipt of a copy of this order. 7. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) ____________ Page No. 3 of 5 https://www.mhc.tn.gov.in/judis W.P.No.36164 of 2025 months thereafter, after hearing the Petitioner. 8. In case the Petitioner fails to comply with any of the conditions stipulated above, 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. 9. This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 25.09.2025 Neutral Citation : Yes / No jas To The Deputy State Tax Officer, Saligramam Assessment Circle, 3rd Floor, Extension Bishop Garden, Greenways Road, Raja Anamalaipuram Chennai-600 028. C.SARAVANAN, J. ____________ Page No. 4 of 5 https://www.mhc.tn.gov.in/judis W.P.No.36164 of 2025 jas W.P.No.36164 of 2025 and W.M.P.Nos.40419 & 40420 of 2025 25.09.2025 ____________ Page No. 5 of 5 https://www.mhc.tn.gov.in/judis