M/S.Jumbo Sweets And Bakery (33Abbfm6490N1Zv) vs. The Deputy State Tax Officer 11
Original PDF →Facts
The petitioner, M/s. Jumbo Sweets and Bakery, filed a writ petition challenging an order in FORM GST DRC-07 dated 08.12.2025, issued by the Deputy State Tax Officer – II, Nanguneri Assessment Circle. This order was preceded by a Show Cause Notice dated 16.09.2025, which had also called for a personal hearing. The petitioner did not avail the opportunity for a personal hearing and consequently suffered the impugned order. The writ petition was filed on 22.07.2026, after the limitation period for filing an appeal under Section 107 of the GST enactments had expired. The petitioner expressed willingness to pre-deposit 25% of the disputed tax.
Held
The Court quashed the impugned order dated 08.12.2025 and remitted the case back to the respondent for fresh adjudication. This decision was made subject to the petitioner depositing 25% of the disputed tax in cash from their Electronic Cash Register within thirty days of receiving the order. Additionally, the petitioner was directed to file a reply to the Show Cause Notice dated 16.09.2025, along with supporting documents, within the same period, treating the impugned order as an addendum to the show cause notice. The respondent was directed to pass a final order on merits within three months of the petitioner's compliance. The attachment of the petitioner's bank account would be automatically vacated upon compliance. The Court clarified that if the petitioner failed to comply with any stipulations, the respondent could proceed to recover the tax as if the writ petition was dismissed. The respondent was also directed to provide due notice before passing any fresh order.
Key Issues
1. Whether the impugned order dated 08.12.2025, passed by the respondent, should be quashed and the case remitted for fresh adjudication, considering the petitioner's failure to attend the personal hearing and the expiry of the appeal period. Petitioner's contention: The petitioner sought to quash the impugned order and requested a fresh assessment order after being provided an opportunity for a personal hearing. They agreed to pre-deposit 25% of the disputed tax as a condition for de novo adjudication. Respondent's contention: The respondent did not explicitly record any contentions in the judgment. However, the impugned order was passed due to the petitioner's failure to appear for the personal hearing and respond to the show cause notice.
Sections Cited
Section 107
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Before: and
Mr.S.Venkatesh, learned Counsel for State of TN, 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 Counsel for State of TN for the respondent.
In this Writ Petition, the petitioner has challenged the impugned Order in FORM GST DRC-07 bearing GSTIN 33ABBFM6490N1ZV/2021-22 dated 08.12.2025 of the respondent, which was preceded by a Show Cause Notice in DRC 01 dated 16.09.2025, wherein the petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the Impugned Order dated 08.12.2025. 2/6 https://www.mhc.tn.gov.in/judis
It 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 22.07.2026. 5. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-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 hereunder:-
“Agreed to pay 25% of the disputed tax as per the directions of the Court.”
In view of the above, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner depositing 25% of the disputed tax 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. 3/6 https://www.mhc.tn.gov.in/judis
Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 16.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 08.12.2025 as an addendum to the Show Cause Notice dated 16.09.2025. 9. 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. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the petitioner shall also stand automatically vacated.
It is made clear that bank attachment shall be lifted subject to the deposit of 25% 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.
In case the petitioner fails to comply with any of the stipulations, the 4/6 https://www.mhc.tn.gov.in/judis 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.
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No 27.07.2026 Internet : Yes / No (1/2) apd To The Deputy State Tax Officer – 11, Nanguneri Assessment Circle, Commercial Taxes Office Building, Perumbattu, Kalakadu Road, Nanguneri - Tirunelveli – 627108. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2026 (1/2) 6/6 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.