Rich Ore India v. State Tax Officer Hosur (South) III Circle

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 30.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.3346, 3347, 3350, 3362, 3373 and 3374 of 2026 Rich Ore India, Represented by its Managing Partner, Susheel Gyanchand

... Petitioner in both W.Ps.

Vs.

1.The State Tax Officer, Hosur (South) – III circle, Integrated Commercial Taxes Building, Ground Floor, Seetharam Medu, Old Bus Stand, Hosur – 635 109.

2.The Deputy Commissioner (ST)(GST)(Appeals), Hosur No.3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase – II, Kumedepalli Post, Hosur – 635 130. ... Respondents in both W.Ps. Prayer in W.P.No.2981 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned order No.ZD330924192361B dated

27.09.2024 passed by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017, for the year 2018 – 2019, and quash the same. Prayer in W.P.No.2999 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned order No.ZD330825365806Y dated

30.08.2025 passed by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017, for the year 2019 – 2020, and quash the same.

For Petitioner : Mr.V.Srinivasan (in both W.Ps) For Respondents : Mrs.K.Vasanthamala (in both W.Ps) Government Advocate COMMON ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

¶2These Writ Petitions are 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 Respondents.

¶3In these Writ Petitions, the Petitioner has challenged the respective impugned Assessment Orders, which was preceded by a Show Cause Notices in GST DRC-01 under Section 74 of the respective GST enactments as detailed below:- W.P.Nos Tax Period Show Cause Notice Impugned Assessment Order W.P.No.2981 of 2026 Apr 2018 – Mar 2019

17.10.2023

27.09.2024 W.P.No.2999 of 2026 Apr 2019 – Mar 2020

03.06.2024

30.08.2025

¶4It is noticed that the aforesaid Assessment Orders have been passed as the Petitioner had failed to respond to the aforesaid Show Cause Notices that preceded the respective impugned Assessment orders.

¶5It appears that the Petitioner's GST Registration was cancelled after the Petitioner opted for such cancellation vide order dated 31.10.2023.

¶6The learned counsel for the Petitioner submits that the entire disputed tax has been recovered on 22.01.2026.

¶7The learned Government Advocate for the Respondents is however unable to confirm the same.

¶8Following the consistent view taken by this Court under similar circumstances, the cases are remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% of the disputed tax confirmed vide each of the respective impugned orders in cash or 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.

¶9In case any amount which has already recovered from the Petitioner's Electronic Liability Ledger as stated by the Petitioner satisfies 50% of the disputed tax as stated above, from the Petitioner's Electronic Liability Ledger, no further pre-deposit will be required. This will be however subject to verification by the Respondents.

¶10Within such time, the Petitioner shall also file a reply to the respective Show Cause Notices in GST DRC-01 together with requisite documents to substantiate the case by treating the respective impugned Orders as an addendum to the respective Show Cause Notices.

¶11In case the Petitioner complies with the above stipulations, the 1st 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.

¶12It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% each of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

¶13In case the Petitioner fails to comply with any of the stipulations, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

¶14Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.

¶15These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

30.01.2026 jas To:

1.The State Tax Officer, Hosur (South) – III circle, Integrated Commercial Taxes Building, Ground Floor, Seetharam Medu, Old Bus Stand, Hosur – 635 109.

2.The Deputy Commissioner (ST)(GST)(Appeals), Hosur No.3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase – II, Kumedepalli Post, Hosur – 635 130. W.P.Nos.2981oando2999oofo2026 C.SARAVANAN,oJ. jas oW.P.Nos.2981oando2999oofo2026 and oW.M.P.Nos.3346,o3347,o3350,o3362,o3373oando3374oofo2026

30.01.2026