K Square Global Logistics Pvt Limited v. The Assistant Commissioner (St)

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the respondent.

¶2With the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.

¶3The petitioner is before this Court against the ex parte order dated

29.07.2023 passed by the respondent.

¶4It is noticed that the impugned order was preceded by a Show Cause Notice in DRC-01 dated 20.06.2023, to which the petitioner failed to respond. Thus, the petitioner suffered the impugned order.

¶5The learned counsel for the petitioner would submit that the petitioner was unaware of the impugned order and that the petitioner became aware of it only when the respondent sought to recover the amount.

¶6It is further submitted that the petitioner has paid the amount confirmed by the impugned order along with interest and penalty on

02.12.2025.

¶7Considering the same, the case is remitted back to the respondent to pass a fresh order on merits, subject to the petitioner filing a reply to the impugned Show Cause Notice dated 20.06.2023 along with requisite documents to substantiate their case by treating the impugned Order dated

29.07.2023 as an addendum to the said notice, within a period of thirty (30) days from the date of receipt of a copy of this order.

¶8Upon filing of such reply, the respondent shall consider it and pass a fresh order on merits, within a period of three (3) months.

¶9It is needless to state that, before passing any such order, the petitioner shall be heard.

¶10In case the petitioner fails to file a reply within the above stipulated time, 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.

¶11This Writ Petition stands disposed of with the above direction. Consequently, connected miscellaneous petitions are closed. No costs.

11.02.2026 raja To The Assistant Commissioner (ST), Muthialpet Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai – 600003.

C.SARAVANAN, J. raja

11.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5580 & 5581 of 2026 K Square Global Logistics Pvt. Limited, Represented by its Director K.Sathishkumar New No.137, Old No.68, 3rd Floor, Thambu Chetty Street, Chennai – 600001. ... Petitioner Vs. The Assistant Commissioner (ST), Muthialpet Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai – 600003. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the impugned order of Respondent passed in GSTIN: 33AAECK8794Q1ZL / 2021-22 dated 29.07.2023 to quash the same. For Petitioner : Mr.R.Kumar For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate