Zn Synergies Private Limited v. The Appellate Deputy Commissioner (St )

ORDER Mrs.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the respondents.

¶2This 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 respondents.

¶3In this Writ Petition, the petitioner has challenged the impugned Order dated 31/10/2025 passed by the second respondent.

¶4The impugned order was preceded with a Show Cause Notice dated 26/5/2025.

¶5It is the case of the petitioner that petitioner failed to respond to the show cause notice as it was posted in web portal and that petitioner became aware of the same only after recovery proceedings were initiated.

¶6It is submitted by the learned counsel for the petitioner that petitioner has a fair case to succeed and therefore, one opportunity be given to the petitioner.

¶7On the other hand, learned Government Advocate for the respondents would submit that this writ petition is liable to be dismissed in light of the decision of the Hon'ble Supreme Court in Asstt. Commr.(CT), LTU, Kakinada V. Glaxo Smith Kline Consumer Health Care Ltd., [C.A.No.2413 of 2020, dated 06.05.2020], where the Hon'ble Supreme Court has held that the limitation prescribed under the Act for filing the appeal cannot be extended.

¶8I have considered the submissions made by the learned counsel for the petitioner and learned Government Advocate for the respondents.

¶9Under similar circumstances, orders have been quashed and the cases have been remitted back to pass a fresh order on terms subject to such Assessee depositing 10% 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.

¶10Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the second respondent to pass a fresh order on merits subject to the petitioner depositing 25% of the disputed tax amount 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.

¶11Within such time, the petitioner shall also file a reply to the impugned Show Cause Notice dated 26/5/2025 together with requisite documents to substantiate the case by treating the impugned Order dated 31/10/202 as an addendum to the Show Cause Notice dated 26/5/2025.

¶12Subject to the petitioner complying with the above stipulations, the second respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit. It is needless to state that, before passing any such order, the petitioner shall be heard.

¶13The attachment of the bank account of the petitioner shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.

¶14It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax amount, as ordered above and the petitioner is not in arrears of any other amount barring the amount demanded under the respective impugned order.

¶15In case the petitioner fails to comply with any of the stipulations, the second 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.

¶16With the above directions, this Writ Petition stands disposed of. Consequently, connected miscellaneous petitions are closed. No costs. 9/3/2026 Index: Yes/No

C.SARAVANAN, J. jai To

¶1The Appellate Deputy Commissioner (ST) GST Appeals II Commercial Taxes Department Greams Road Chennai 600 006.

¶2The Assistant Commissioner (ST) Ambattur Assessment Circle Commercial Taxes Department No.322 & 325, 3rd Floor Integrated Commercial Taxes Building Nandanam Chennai 600 035. 9/3/2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 9/3/2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.9430 and 9431 of 2026 M/s. Zn Synergies Private Limited rep. By its Director Mr.Siddique Hussain Hashmi Plot No.59, Z N Towers, Vanasakthi Nagar Phase 1, Madhanakuppam, Korattur Ambattur Taluk Chennai 600 099. … Petitioner Vs 1. The Appellate Deputy Commissioner (ST) GST Appeals II Commercial Taxes Department Greams Road Chennai 600 006. 2. The Assistant Commissioner (ST) Ambattur Assessment Circle Commercial Taxes Department No.322 & 325, 3rd Floor Integrated Commercial Taxes Building Nandanam Chennai 600 035. … Respondents Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified mandamus to quash the impugned order bearing Ref.No.ZD3310253876946 dated 21/10/2025 passed by the second respondent and consequently, direct the second respondent to provide opportunity to contest the claim and passed an order within the stipulated time in accordance with the judgment of this Court in W.P.No.8468 of 2024 dated 27/3/2024 (M/s.Tvl.Subh Sri Agencies Vs. The Deputy State Tax Officer). For Petitioner : Mr.G.M.Gokul Ram For Respondent : Mrs.Amirtha Poonkodi Dinakaran Government Advocate - - -