W.P.No.41835 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.41835 of 2025 and WMP.Nos.46868 & 46869 of 2025 Muthusamy Krishnamoorthy Sole Proprietor of Tvl Transports 10/2, Jagir Amma Palayam Block No.5 Salem 636 302. ...Petitioner Vs. The Deputy Commercial Tax Officer Salem Rural Assessment Circle Integrated Commercial Taxes Building Room No.321, 3rd Floor, Pitchards Road Hasthampatty, Salem 63 6007. ...Respondent Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in Reference No.ZD3304251569364 dated 22.04.2025 u/s.73 of the TNGST Act, 2017 along with a summary of the order dated 22.04.2025 in Reference No.ZD3304251569364 on the file of the Respondent relating to F.Y.2021-22 and quash the same. 1/6 https://www.mhc.tn.gov.in/judis W.P.No.41835 of 2025 For Petitioner : M/s.Janani N For Respondent : Mrs.P.Selvi Government Advocate ORDER Mrs.P.Selvi, learned Government Advocate 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 Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 bearing Ref.No.ZD3304251569364 dated 22.04.2025 passed by the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was also called upon to appear for personal hearing. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.41835 of 2025 4. The Petitioner was also issued with Reminders on 19.12.2024, 22.01.2025 and 05.02.2025, 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 31.12.2024, 28.01.2025 and on 12.02.2025. Thus, the impugned Orders have been passed. 5. 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 29.10.2025. 6. Under similar circumstances, Orders have been quashed and cases have 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. 3/6 https://www.mhc.tn.gov.in/judis W.P.No.41835 of 2025 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 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. 8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 22.04.2025 as an addendum to the Show Cause Notice dated 26.11.2024. 9. Amount which has already recovered from the Petitioner shall be adjusted towards pre-deposit of 25% of the disputed tax as ordered above. This will be however subject to verification by the Respondent. 10. 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 4/6 https://www.mhc.tn.gov.in/judis W.P.No.41835 of 2025 with the above stipulations, if any, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated. 11. 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. 12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 04.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna C.SARAVANAN , J. dna 5/6 https://www.mhc.tn.gov.in/judis W.P.No.41835 of 2025 To The Deputy Commercial Tax Officer Salem Rural Assessment Circle Integrated Commercial Taxes Building Room No.321, 3rd Floor, Pitchards Road Hasthampatty, Salem 63 6007. W.P.No.41835 of 2025 and WMP.Nos.46868 & 46869 of 2025 04.11.2025 6/6 https://www.mhc.tn.gov.in/judis