M/S. Sri Vinayaga Traders vs. The Deputy State Tax Officer
Original PDF →Facts
The petitioner, M/s. Sri Vinayaga Traders, filed a writ petition challenging an order dated 07.11.2025 and GST DRC-07 dated 30.12.2023 issued by the Deputy State Tax Officer. This was the second round of litigation, as the petitioner had previously challenged an order in W.P.(MD) No.21036 of 2025, which was remitted back to the respondent for a fresh order. However, the petitioner failed to participate in the proceedings, leading to the impugned order. Both parties confirmed that the entire disputed tax amount had been recovered on 11.05.2024.
Held
The Court noted that both parties confirmed the recovery of the entire disputed tax amount on 11.05.2024. Given this fact, the Court found no impediment to granting liberty to the petitioner to file an appeal before the Appellate Authority. The Appellate Deputy Commissioner (GST), Appeal, Trichy, was suo motu impleaded as the second respondent. The petitioner was directed to file an appeal within thirty days from the receipt of the order, and the Appellate Authority was directed to dispose of the appeal on merits without reference to the limitation period. The Court also stipulated that if the petitioner failed to comply with these directions, the respondents were at liberty to proceed as if the writ petition was dismissed. The second respondent was also directed to provide due notice to the petitioner before passing any order.
Key Issues
1. Whether the impugned order dated 07.11.2025 and GST DRC-07 dated 30.12.2023, issued by the Deputy State Tax Officer, are without jurisdiction and in clear violation of statutory provisions, as contended by the petitioner. The petitioner argued that the order was passed without jurisdiction and in violation of statutory provisions. The respondent, represented by the Special Government Pleader, did not record any specific arguments against the petitioner's contention, but acknowledged that the disputed tax had been recovered.
Sections Cited
None explicitly discussed or named in the judgment provided.
AI-generated summary — verify with the full judgment below
Before: and
Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondent.
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 learned Special Government Pleader for the respondent.
The petitioner is before this Court against the impugned order dated 07.11.2025 bearing reference in GSTIN 33ACZFS6997B1ZC/2017-18 and GST DRC-07 dated 30.12.2023 issued by the respondent.
This is the second round of litigation. Earlier, the petitioner had challenged the order dated 30.12.2023 bearing reference in GSTIN 2/5 https://www.mhc.tn.gov.in/judis 33ACZFS6997B1ZC/2017-18 of the respondent before this Court in W.P.(MD) No.21036 of 2025, wherein this Court, vide order dated 01.08.2025, remitted the case back to to the respondent to pass a fresh order. However, the petitioner failed to participate in the proceedings and thus, suffered the impugned order.
Both the counsel for the petitioner and respondent confirmed that the entire disputed tax confirmed by the impugned order has been recovered on 11.05.2024. 6. As the entire disputed tax stands recovered on 11.05.2024, as is reflected in the impugned order dated 03.12.2023, I see no impediment in granting liberty to the petitioner to file an appeal before the Appellate Authority.
Since the relief is being granted in this case is to be considered by the Appellate Deputy Commissioner (GST), Appeal, Trichy, the said Officer is suo motu impleaded as the second respondent. Mr.R.Parthiban, learned Special Government Pleader, takes notice for the second respondent. 3/5 https://www.mhc.tn.gov.in/judis
The petitioner shall file an appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this order. In case the petitioner files such an appeal before the Appellate Authority within such time, the Appellate Authority shall dispose of the appeal on merits without reference to the limitation.
In case the petitioner fails to comply with any of the stipulations, the respondents are at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.
Needless to state, before passing any such order, the second respondent shall give due notice to the petitioner.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 05.08.2026 Internet : Yes / No apd 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd To 1. The Deputy State Tax Officer, Palakkarai Assessment Circle, Commercial Tax Building, Trichy. 2.The Appellate Deputy Commissioner (GST), Appeal, Trichy.
2026 5/5 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.