M/S.Seva Gases INDIA Private Limited vs. The Assistant Commissioner (St) (Fac)

This Writ Petition is taken up for final hearing at the time of admission, with the consent of the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondent.

In this Writ Petition, the petitioner has challenged the impugned order dated 04.05.2024 issued for the tax period 2018-2019, in the absence of a reply to the Show Cause Notice in Form DRC-01, dated 20.01.2024. Aggrieved by the said order, the petitioner has moved an 2/7 application belatedly under Section 161 of the respective GST enactments, 2017, on 14.03.2025, which came to be rejected by the second mentioned impugned order dated 17.02.2026, as it was filed beyond the prescribed period under Section 161 of the respective GST enactments, 2017. 4. The learned counsel for the petitioner submits that, insofar as the tax liability towards CGST and SGST, amounting to Rs.1,45,550/- [Rs.72,750/- x 2], is concerned, the same has been recovered.

The learned Government Advocate (Taxes) for the respondent, however, is unable to confirm the same.

The learned counsel for the petitioner submits that the petitioner will deposit 50% of the balance disputed tax under IGST as a condition for de novo adjudication. The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- 3/7 “Petitioner undertakes to pay 50% of IGST and 50% of CGST and SGST, if not recovered.”

The learned Government Advocate (Taxes) for the respondent has no objection insofar as the payment of 50% of the tax due under the respective CGST and SGST and IGST Acts is concerned.

Having considered the submissions made by the learned counsel for the petitioner and recording the submission of the petitioner by way of an endorsement, I am inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order, subject to the petitioner depositing 50% of the disputed tax towards IGST and 50% of the balance tax liability towards CGST and SGST 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.

However, it is made clear that, in case the amount towards CGST and SGST has already been recovered, no further pre-deposit shall be insisted upon. 4/7

Within such time, the petitioner shall also file a reply to the Show Cause Notice dated 20.01.2024 together with requisite documents to substantiate the case by treating the Impugned Order dated 04.05.2024 as an addendum to the Show Cause Notice dated 20.01.2024. 11. In 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.

In 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.

Needless to state, before passing any such order, the respondent shall give due notice to the petitioner. 5/7

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

2026 sji NCC : Yes/No TO The Assistant Commissioner (ST)(FAC), Palakkarai Assessment Circle, Commercial Tax Building, Trichy. 6/7 C.SARAVANAN, J. sji ORDER IN WP(MD) No.23480 of 2026 Date : 14/08/2026 7/7