M/S.Canply India Private Limited v. The State Tax Officer

ORDER Mrs. P. Selvi, the learned 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.

¶3The Petitioner is before this Court against the Impugned Order dated 30.08.2024. The Impugned Order has been passed ex parte in the absence of reply to the Show Cause Notice issued under GST DRC-01 dated 28.07.2023 for the tax period of April 2019 to March 2020.

¶4It appears that the Petitioner had filed an appeal in Form GST APL-01 before the Appellate Authority on 27.11.2024 and it was withdrawn by filing Form GST APL-01W, on 22.03.2025, as the Petitioner wanted to settle the dispute under the amnesty scheme under Section 128A of the respective GST Enactments.

¶5The Petitioner has paid the outstanding disputed tax liability with a view to settle the dispute under Section 128A of the respective GST Page3 of 6 Enactments. However, the Petitioner had not so far filed any application to settle the dispute under the amnesty scheme.

¶6The learned counsel for the Petitioner submitted that if the Petitioner is given one more opportunity, the Petitioner will submit the explanation in his case.

¶7The learned Government Advocate for the Respondent has no objection to the same.

¶8Recording the above consent, the impugned order is set aside and the case is remitted back to the Respondent for fresh consideration, subject to the petitioner filing a proper reply to the Show Cause Notice dated 28.07.2023, within a period of thirty (30) days from the date of receipt of a copy of this order.

¶9In case the Petitioner complies with the above stipulations, the Respondent shall pass a 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. 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/lifted. Page4 of 6

¶10It is made clear that bank attachment shall be lifted subject to the reply submitted by the Petitioner 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.

¶11In case the Petitioner fails to comply with any of the stipulations, the Respondents are at liberty to proceed against the Petitioner to recover the tax in accordance with law, as if this Writ Petition had been dismissed in limine today.

¶12Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.

¶13With the above observations, the Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is also closed. 10-04-2026 klt Page5 of 6 To The State Tax officer Vadavalli Assessment Circle, Coimbatore-18 WPoNo.o13886oofo2026 C.SARAVANAN,oJ. klt WPoNo.o13886oofo2026 and WMPoNos.15115o&o15117oofo2026 10-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.15115 & 15117 of 2026 M/s.CANPLY INDIA PRIVATE LIMITED (Represented by its Director M.J.Robert) 1/13-A, New Thillai Nagar, P N Pudur Post, Coimbatore, Tamil Nadu-641007 ..Petitioner(s) Vs The State Tax officer Vadavalli Assessment Circle, Coimbatore-18 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No ZD3308242875516 dated 30.08.2024 along with detailed order in GSTIN 33AAECC9818M1ZA/ 2019-2020 dated 30.08.2024, for the tax period APR 2019 - MAR 2020 and quash the same. For Petitioner(s): Mr. A.P. Karrenthan, for Ms. S.Vishnu Priya and Ms. K. Siri Chandana For Respondent(s): Mrs. P. Selvi, Government Advocate Page2 of 6