M/S.Smaart Home Furniture vs. The Assistant Commercial (St)
Original PDF →Facts
The petitioner, M/s.Smaart Home Furniture, represented by its Proprietor P.Chandran, filed a writ petition challenging an order dated 29.12.2025, issued by the Assistant Commercial (ST), Madurai. This order was preceded by a show cause notice dated 11.07.2025 and several reminders. The petitioner failed to file a reply or appear for personal hearings, leading to the impugned order. The petitioner contended that the order was passed without proper consideration of facts and that they could not file a statutory appeal within the prescribed period because the order was uploaded only on the GST common portal, and their accountant inadvertently failed to notify them. The petitioner sought permission to pay the outstanding demand in installments.
Held
The Court, considering the facts and circumstances and the petitioner's request for installment facility, decided to grant indulgence. The Court directed the petitioner to pay the outstanding demand amount in fifteen equal monthly installments, with the first installment due by September 15, 2026, and subsequent installments by the 15th of each succeeding month. The Court also ordered that coercive recovery proceedings, including freezing of bank accounts, be deferred until the petitioner adheres to the payment schedule. The Court stipulated that if any installment is defaulted, the installment facility would stand cancelled, and the respondent would be at liberty to recover the entire outstanding amount with interest and statutory consequences. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the impugned order dated 29.12.2025, passed by the respondent, is without jurisdiction and in clear violation of statutory provisions, as argued by the petitioner? 2. Whether the petitioner is entitled to indulgence for payment of the outstanding demand in installments, considering their inability to file a statutory appeal within the prescribed period due to an oversight in intimation? Petitioner's arguments: The petitioner argued that the impugned order was passed without properly considering the factual position. They claimed that they could not prefer a statutory appeal within the prescribed period because the order was uploaded on the GST common portal, and their accountant inadvertently failed to bring it to their notice. They sought permission to pay the outstanding demand in installments. Respondent's arguments: The respondent submitted that the impugned demand was raised strictly in accordance with the provisions of the GST enactments. They contended that the petitioner had an effective statutory remedy and that the authorities had proceeded in accordance with law.
Sections Cited
None explicitly mentioned in the provided text, but the context implies provisions related to demand, recovery, and appeals under GST law.
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Before: and
This Writ Petition has been filed challenging the impugned order in GSTIN Ref No.33AGDPC2612F1Z9/2021-22 dated 29.12.2025 passed by the respondent, which was preceded by a show cause notice dated 11.07.2025. 2.The petitioner was also issued with reminders on 23.10.2025, 0.11.2025 and 19.11.2025, which called upon the petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for personal hearings. Thus, the impugned order has been passed. 3.The learned counsel for the petitioner submitted that impugned order dated 29.12.2025 has been passed without properly considering the factual position. According to the learned counsel, the petitioner could not prefer the statutory appeal within the prescribed period, as the impugned order was uploaded only on the GST common portal and the petitioner's accountant inadvertently failed to bring the same to the petitioner's notice. He would
therefore seek indulgence of this Court by permitting payment of the outstanding demand in installments. 2/5 https://www.mhc.tn.gov.in/judis
The learned Standing Counsel appearing for the respondent submitted that the impugned demand has been raised strictly in accordance with the provisions of the GST enactments. It was submitted that the petitioner had an effective statutory remedy and the authorities have proceeded in accordance with law. 5.Taking into consideration the facts and circumstances of the case, the submissions made on either side, and the request made by the petitioner for grant of installment facility, this Court is inclined to extend such indulgence. 6.Accordingly, the petitioner is directed to pay the outstanding demand amount in fifteen (15) equal monthly installments, the first instalment shall be paid on or before the 15th day of every English Calendar month, commencing from September, 2026, and the remaining instalments shall be paid on or before the 15th day of every succeeding month until the entire demand is discharged. 7.Till the petitioner adheres to the above schedule of payment, the respondent shall defer coercive recovery proceedings, including the freezing of the petitioner's bank accounts, if any. 3/5 https://www.mhc.tn.gov.in/judis
In the event of default in payment of any one of the instalments on or before the due date, the instalment facility granted under this order shall stand automatically cancelled, without any further reference to this Court, and it shall be open to the respondent to proceed with recovery of the entire outstanding amount, together with applicable interest and other statutory consequences, in accordance with law. 9.With the above directions, the Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed. Index : Yes / No 23.07.2026 Internet : Yes / No mm To The Assistant Commercial (ST), Chokkikulam Assessment circle Madurai. 4/5 https://www.mhc.tn.gov.in/judis M.DHANDAPANI, J.
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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.