Crest Lashing and Packaging Private Limited v. State Tax Officer

ORDER Mrs.P.Selvi, Government Advocate, takes notice for the Respondent.

¶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 Government Advocate for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 24.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 24.02.2025.

¶4It 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 18.02.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for Page3 of 6 denovo adjudication.

¶6The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "Petitioner is ready to pay 25% disputed tax amount in the impugned order."

¶7Under 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.

¶8Therefore, 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 on merits subject to the Petitioner depositing 25% of the disputed tax 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.

¶9Within 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 Page4 of 6

24.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.

¶10In 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 if any, shall also stand automatically vacated.

¶11It is made clear that bank attachment, if any, shall be lifted subject to the Petitioner depositing 25% 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.

¶12In 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.

¶13Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. Page5 of 6

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26-02-2026 Index: Yes/No Speaking/Non-speaking order BKN To: State Tax Officer Kundrathur Assessment circle, No. 4/109 1st Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai 123 Page6 of 6

C.SARAVANAN, J. BKN 26-02-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.7463 & 7466 of 2026 Crest Lashing and Packaging Private Limited Rep. by its Director, Pradeepkumar, Survey No.511/3-510/A1, Sathya Sai Nagar, 40 Feet Road,Katrambakkam, SIPCOT Industrial Park,Irungattukottai, Kancheepuram 602 117 ..Petitioner(s) Vs State Tax Officer Kundrathur Assessment circle, No. 4/109 1st Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai 123 ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus calling for the records of the Respondent herein in impugned order in DRC-07 having reference number ZD330225236870L dated 24.02.2025 for the assessment year 2020-21 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and consequently direct the respondent to consider the matter afresh on merits and after providing opportunity of personal hearing. Page2 of 6 For Petitioner(s): Mr.Parthiban V For Respondent(s): Mrs.P.Selvi, Government Advocate