Rajaiah vs. The Deputy State Tax Officer-1
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Before: and Honourable High Court may deem fit & proper to the circumstances of the
Although the impugned order has been passed after the petitioner submitted a reply dated 21.11.2025 to the Show Cause Notice in Form GST DRC-01 dated 30.08.2025, it is noticed that the said reply was filed only on the date fixed for personal hearing, as per the Personal Hearing Notice dated 19.11.2025. 2. The learned counsel for the petitioner submitted that the impugned order has been passed in violation of the principles of natural justice. The learned counsel further submitted that the petitioner is willing to deposit 25% of the disputed tax 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 below: "The petitioner is ready to pay 25% of the disputed tax."
A perusal of the impugned order as well as the reply submitted by the petitioner indicates that the reply was not supported by adequate particulars or documentary evidence. However, balancing the interests of the petitioner and the Revenue, I am inclined to afford the petitioner one more opportunity by setting aside the impugned order and remitting the matter to the respondent for fresh consideration, subject to the following conditions. https://www.mhc.tn.gov.in/judis __________ Page3 of 5
Accordingly, the impugned order is quashed and the matter is remitted to the respondent for fresh adjudication, subject to the petitioner depositing 25% of the disputed tax in cash through the petitioner's Electronic Cash Ledger within a period of thirty (30) days from the date of receipt of a copy of this order.
Within the said period, the petitioner shall also file a comprehensive reply to the Show Cause Notice in Form GST DRC-01 dated 30.08.2025, together with all supporting documents, to substantiate the petitioner's case, treating the impugned order dated 18.12.2025 as an addendum to the said Show Cause Notice.
Upon compliance with the above conditions, the respondent shall consider the petitioner's reply and pass a fresh order on merits and in accordance with law, as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of the reply and completion of the pre- deposit.
If the petitioner fails to comply with any of the above stipulations, the respondent shall be at liberty to proceed to recover the tax in accordance with law, as if this Writ Petition had been dismissed in limine. https://www.mhc.tn.gov.in/judis __________ Page4 of 5
Needless to state, before passing any adverse order, the respondent shall afford the petitioner a reasonable opportunity of being heard.
This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 To The Deputy State Tax Officer-1 Ambasamudram Assessment Circle, Commercial Tax Office Building, Tirunelveli District. https://www.mhc.tn.gov.in/judis __________ Page5 of 5 C.SARAVANAN, J. smn2 06-08-2026 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.