W.P. No. 40235 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.10.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. No. 40235 of 2025 and W.M.P. Nos. 45181 and 45185 of 2025 M/s. Green Peace Constructions Private Limited, Represented by its Managing Director, Paul Rathna Kumar Earnarst ... Petitioner Vs. State Tax Officer, Group – IV Intelligence – I, No.1, PAPJM Buildings, Chennai – 600 006. ... Respondent Writ Petition is 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 GSTN 33AAACG3448D1Z3 / 2020-21 dated 27.06.2024 and quash the same. For Petitioner : Ms. A. Divya For Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader ____________ Page No. 1 of 6 https://www.mhc.tn.gov.in/judis W.P. No. 40235 of 2025 O R D E R Mr. T.N.C. Kaushik, learned Additional Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 27.06.2024 bearing GSTN 33AAACG3448D1Z3 / 2020-21 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 28.03.2024 wherein the Petitioner was also called upon to appear for personal hearing. 4. The Petitioner was also issued with Reminders on 07.05.2024, 11.05.2024 and 18.05.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 10.05.2024, 15.05.2024 and on 22.05.2024. Thus, the impugned Order has been passed. ____________ Page No. 2 of 6 https://www.mhc.tn.gov.in/judis W.P. No. 40235 of 2025 5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 15.10.2025. 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 this case. 7. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 50% 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. 8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 28.03.2024 together with requisite ____________ Page No. 3 of 6 https://www.mhc.tn.gov.in/judis W.P. No. 40235 of 2025 documents to substantiate the case by treating the impugned Order dated 27.06.2024 as an addendum to the Show Cause Notice dated 28.03.2024. 9. In case the Petitioner complies with the above stipulations, the 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. 10. In case the Petitioner fails to comply with any of the stipulations, 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. 11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 12. It is made clear that recovery of 50% of the disputed tax ordered above pertains only to the impugned Order dated 27.06.2024. ____________ Page No. 4 of 6 https://www.mhc.tn.gov.in/judis W.P. No. 40235 of 2025 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27.10.2025 Index : Yes / No Neutral Citation : Yes / No AT To State Tax Officer, Group – IV Intelligence – I, No.1, PAPJM Buildings, Chennai – 600 006. ____________ Page No. 5 of 6 https://www.mhc.tn.gov.in/judis W.P. No. 40235 of 2025 C.SARAVANAN, J. AT W.P. No. 40235 of 2025 and W.M.P. Nos. 45181 and 45185 of 2025 27.10.2025 ____________ Page No. 6 of 6 https://www.mhc.tn.gov.in/judis