W.P.No.42713 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.11.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.42713 of 2025 and W.M.P.Nos.47780, 47782 & 47783 of 2025 Tvl.Surya Agencies (Represented by its Proprietor Kothandapani Durairamalingam) 106, Siruseri Main Road Siruseri, Chennai, Kancheepuram Tamil Nadu 600 130. ... Petitioner Vs. 1.The Deputy State Tax Officer-II (ST) Kelambakkam Assessment Circle No.46, Green Ways Road, R A Puram Commercial Tax Office, 1 st Floor, Room No.118 Chennai 28. 2.The Deputy Commissioner (ST) ____________ Page No. 1 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 No.26, Abhirami Complex Kanchipuram High Road Thimmavaram, Chengalpattu 603 101. 3.The Branch Manager Siruseri Branch ICICI Bank Ltd. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the first Respondent herein in the order Ref No: GSTIN : 33CVKPD6461K1ZE dated 17 th February, 2025 issued along with the summary of the order in form GST- DRC-07 reference No.ZD330225157237J dated 17 th February, 2025 passed for the assessment year between April, 2020 to March, 2021, quash the same. For Petitioner : M/s.S.Vishnupriya For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate for R1 & R2 ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents 1 & 2. ____________ Page No. 2 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 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 Government Advocate for the Respondents 1 & 2. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 17.02.2025, thereby, demand proposed in DRC-01 dated 25.11.2024 for the tax from April 2020 to March 2021 has been confirmed. The impugned order has been passed since the petitioner failed to respond to the above notice in DRC-01 and reminders sent to the petitioner. 4. The learned counsel for the petitioner would submit that as of 23.07.2025 the petitioner’s account has been attached with the second respondent. That apart about 73% of CGST and 67% of SGST already recovered from the petitioner’s electronic credit ledger. ____________ Page No. 3 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 5. The learned counsel for the respondent on the other hand, unable to confirm the same. 6. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Orders has already expired. The present Writ Petition has been filed only on 04.11.2025. 7. 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 10% 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. 8. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, following the consistent view taken under similar circumstances, ____________ Page No. 4 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 the case is remitted back to the 1 st 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. 9. In case the amount that is said have been debited from the petitioner’s electronic credit ledger on 25.06.2025 as stated above, no further pre-deposit will be required by the petitioner. 10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 17.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024. ____________ Page No. 5 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 11. In case the Petitioner complies with the above stipulations, the 1 st 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. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. 13. In case the Petitioner fails to comply with any of the stipulations, the 1 st 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. 14. Needless to state, before passing any such order, the 1 st Respondent ____________ Page No. 6 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 shall give due notice to the Petitioner. 15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 07.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna To: 1.The Deputy State Tax Officer-II (ST) Kelambakkam Assessment Circle No.46, Green Ways Road, R A Puram Commercial Tax Office, 1 st Floor, Room No.118 Chennai 28. ____________ Page No. 7 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 2.The Deputy Commissioner (ST) No.26, Abhirami Complex Kanchipuram High Road Thimmavaram, Chengalpattu 603 101. ____________ Page No. 8 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 C.SARAVANAN, J. dna W.P.No.42713 of 2025 and W.M.P.Nos.47780, 47782 & 47783 of 2025 ____________ Page No. 9 of 10 https://www.mhc.tn.gov.in/judis W.P.No.42713 of 2025 07.11.2025 ____________ Page No. 10 of 10 https://www.mhc.tn.gov.in/judis