Tvl.Sakthivel Stores v. The State Tax Officer (St)

Order Mr.Harsha Raj, learned Special Government Pleader takes notice for the Respondent. Page2 of 6

¶2This 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 Special Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner is before this Court against the impugned order 29.04.2024. The petitioner has approached this Court after the application filed for rectification of the aforesaid order was rejected by an order dated 03.02.2025.

¶4The said application for rectification was filed by the petitioner on

28.01.2025, which was long after the expiry of the limitation period prescribed under Section 107 of the respective GST enactments.

¶5It is also noted that the assessment order dated 29.04.2024 was passed in the absence of a reply from the petitioner to the Show Cause Notice in Form GST DRC – 01 dated 24.09.2023, which ultimately resulted in the passing of the impugned order.

¶6At this stage, the learned counsel for the Petitioner submit that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. Page3 of 6

¶7Following the consistent view taken by this Court under similar circumstances, the case is remitted back to the respondent to pass a fresh order on merits, subject to the Petitioner depositing 50% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 24.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

29.04.2024 as an addendum to the Show Cause Notice dated 24.09.2023.

¶9In 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 raised/vacated.

¶10It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% 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. Page4 of 6

¶11In 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.

¶12Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 10-02-2026 Index: Yes/No Speaking/Non-speaking order AV Page5 of 6 To The State Tax Officer (ST), Attur (Town) Circle, Salem District. Page6 of 6 C.SARAVANAN J. AV

10-02-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.4147, 4149 and 4148 of 2026 Tvl.Sakthivel Stores, Rep. by M.Nallusamy, Proprietor, No.27/A, Dr.Varadharajalu Street, Attur, Salem-636 102. ..Petitioner Vs The State Tax Officer (ST) Attur (Town) Circle, Salem District. ..Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the Respondent's order dated 29.04.2024 pertinent to the assessment year (2018 -2019) in GSTIN number (33AFYPN6449M1ZH) which subsequently culminated in order dated 03.02.2025 passed by the Respondent in Rejection of Rectification application filed by the Petitioner in Reference No ZD330225017268N in GSTIN number (33AFYPN6449M1ZH) and quash the same. For Petitioner : Mr.K.Narayanan For Respondent : Mr.Harsah Raj, Spl. Govt. Pleader