W.P.No.44810 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.11.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 4810 of 2025 and W.M.P.Nos. 5 0010 and 5 0 012 of 2025 M/s.Skin Out Clothing, Represented by its Proprietor K.Vijay Anand. ... Petitioner Vs. The State Tax Officer, Hosur (North) – II, Hosur – 635 109. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the connected records pertaining to the impugned proceedings of the Respondent herein made in Ref.GSTIN:33AGSPV2789F2ZO/2018-19 dated 16.04.2024 and quash the same. 1/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 For Petitioner : Mr.Manoharan S Sundaram For Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 16.04.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 28.12.2023 wherein the Petitioner was called upon to 2/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 16.04.2024. 4. 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 07.11.2025. 5. Under similar circumstances, Order has been quashed and case has been remitted back to the Respondent 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. 6. 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 3/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 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. 7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 28.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 16.04.2024 as an addendum to the Show Cause Notice dated 28.12.2023. 8. 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. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 9. It is made clear that bank attachment shall be lifted subject to the 4/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. 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. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27.11.2025 Neutral Citation: Yes/No jas 5/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 To: The State Tax Officer, Hosur (North) – II, Hosur – 635 109. 6/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 C.SARAVANAN, J. jas W.P.No.4 4810 of 2025 and W.M.P.Nos. 5 0010 and 5 0 012 of 2025 7/8 https://www.mhc.tn.gov.in/judis W.P.No.44810 of 2025 27.11.2025 8/8 https://www.mhc.tn.gov.in/judis