WP No. 3118 of 2025 DATED: 05-11-2025 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 3118 of 2025 and W.M.P.Nos.3429 & 3430 of 2025 1. Vino Constructions Rep by its Managing Partner- Thangavel Nagappagowder, 20, Ex-serviceman Colony, Bhavanisagar, Sathyamangalam, Erode- 638451. Petitioner(s) Vs 1. The State Tax Officer Office Of The Commercial Tax Officer, Roving Squad-V, Erode. Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings initiated by the Respondent in the impugned show cause notice vide GSTIN:33AAEFV3919R1ZL/2023-24 dated 26.11.2024 along with https://www.mhc.tn.gov.in/judis WP No. 3118 of 2025 consequential summary of scn in FORM GST DRC 01 vide ref no.ZD331124260664L dated 26.11.2024 to quash the same. For Petitioner(s): M/s.R. Hemalatha For Respondent: Mr.C.Harsharaj Special Government Pleader ORDER This Writ Petition is being disposed of with the consent of the learned counsel for the Petitioner and learned Special Government Pleader for the respondent. 2. In this Writ Petition, the Petitioner has challenged the impugned Show Cause Notice vide GSTIN:33AAEFV3919R1ZL/2023-24 dated 26.11.2024 along with consequential summary of scn in FORM GST DRC 01 vide ref no.ZD331124260664L dated 26.11.2024 for the period April 2023-March 2024, wherein the Petitioner was also called upon to appear for personal hearing. 3. The learned counsel for the petitioner submits that the petitioner will https://www.mhc.tn.gov.in/judis WP No. 3118 of 2025 participate in the adjudication mechanism by filing a reply. 4. Recording the submission of the petitioner, the writ petition stands disposed of, by directing the respondent to pass an order on merits, subject to the petitioner filing a reply within a period of thirty (30) days from the date of receipt of a copy of this order. 5. In case the petitioner fails to file a reply within such time, the respondent is at liberty to pass appropriate orders on merits based on the available records. 6. 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. 3118 of 2025 7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 05-11-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No To 1.The State Tax Officer Office Of The Commercial Tax Officer, Roving Squad-v, Erode. https://www.mhc.tn.gov.in/judis WP No. 3118 of 2025 C.SARAVANAN, J. kak WP No. 3118 of 2025 05-11-2025 https://www.mhc.tn.gov.in/judis