City Union Bank Limited vs. Appellate Deputy Commissioner (S.T.)

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 respondents.

In this Writ Petition, the petitioner has challenged the impugned order in Appeal in No.AP/GST/2006/2024 dated 04.11.2025, whereby the petitioner’s appeal against the order of the second respondent dated 30.04.2024 has been rejected by the first respondent.

The order passed by the Appellate Authority/first respondent is a detailed order. However, it appears that on 27.05.2025, the petitioner had merely requested for adjournment. In the order, it was recorded as if the petitioner was heard on 27.05.2025. 3/7 https://www.mhc.tn.gov.in/judis

The learned counsel for the petitioner submits that the petitioner is satisfied, if the matter is remitted back to the respondents.

On the other hand, the learned Special Government Pleader for the respondents submits that the petitioner has not produced any documents before the second respondent, which led to passing of the Original Impugned Order by the second respondent on 30.04.2024. 7. He further submits that the matter can be remitted back to the second respondent/Original Authority for a proper reconciliation.

Recording the submissions of the learned Special Government Pleader for the respondents, this Court is inclined to quash the impugned orders and remit the case back to the second respondent to re-do the exercise.

The petitioner shall also file a consolidated reply to the Show Cause Notice in DRC 01 dated 24.01.2024 together with requisite documents to 4/7 https://www.mhc.tn.gov.in/judis substantiate the case by treating the Impugned Orders dated 30.04.2024 and 04.11.2025 as addendum to the Show Cause Notice dated 24.01.2024, within a period of thirty (30) days from the date of receipt of a copy of this order.

In case the petitioner complies with the above stipulations, the second respondent shall proceed to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply.

In 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 was dismissed in limine today.

Needless to state, before passing any such order, the second respondent shall give due notice to the petitioner. 5/7 https://www.mhc.tn.gov.in/judis

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. Index : Yes / No 31.07.2026 Internet : Yes / No apd To 1. Appellate Deputy Commissioner (S.T.), Goods and Services Tax, Trichy and Vellore Divsion, 2nd Main Road, Ponnagar, Trichy -1 Vellore Camp Officer, Vellore - 1. 2. Assistant Commissioner (S.T.), Kumbakonam Town, Assmt Circle, Kumbakonam - 612001. 3. The Secretary of Government, Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai - 600 009. 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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