M/S. Sks Resorts India Private Limited v. The Commercial Tax Officer

ORDER Mr.TNC.Kaushik, learned Additional Government Pleader 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 Additional Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 28.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 30.05.2024 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 28.08.2024.

¶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 15.12.2025. Page3 of 6

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication.

¶6Under 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.

¶7Therefore, 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 50% 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.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

28.08.2024 as an addendum to the Show Cause Notice dated 30.05.2024. Page4 of 6

¶9Needless to state, any amount recovered from the Petitioner / paid by the Petitioner towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 50% as ordered above. This will be however subject to verification by the Respondent.

¶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 shall also stand automatically vacated.

¶11It 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.

¶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. Page5 of 6

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

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 02-02-2026 Index: Yes/No Speaking/Non-speaking order JAS To The Commercial Tax Officer Uthagai (north), Uthagamandalam Coimbatore. WPoNo.o3402oofo2026 C.SARAVANAN,oJ. JAS WPoNo.o3402oofo2026 and W.M.P.Nos.3818oando3819oofo2026 02-02-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.3818 and 3819 of 2026 M/s. SKS RESORTS INDIA PRIVATE LIMITED Represented By Its Director Y.Shahid Sait, Gst Registration Number:33AAVCS7988M1Z2, No.2/213, SKS Resorts India Private Limited, Hullathy, Hullathy Village, The Nilgris, Tamil Nadu. 643 007. ..Petitioner(s) Vs The Commercial Tax Officer Uthagai (North), Uthagamandalam Coimbatore. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the entire records pertaining to the impugned order dated 28.08.2024 passed by the respondent in GSTIN- 33AAVCS7988M1Z2/ 2019 - 20 through Reference No. ZD3308242642965 along with the summary demanding Rs.47,76,444/- (Rupees Forty Seven Lakhs Seventy six Thousand and Four Hundred and Forty four only), quash the same and consequently reopen the entire proceedings and adjudicate the same by adhering to the principles of natural justice. Page2 of 6 For Petitioner(s): N.S.Suganthan For Respondent(s): Mr.T.N.C.Kaushik Additional Government Pleader