Rani Bharat Gas Gramin Vitrak vs. The State Tax Officer
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Before: and
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.
The petitioner is before this Court against the impugned order, dated 24.02.2025 passed for the assessment year 2020-2021 under Section 73 of the respective GST Act. The impugned order has preceded a notice in Form GST DRC 01 dated 24.11.2024. 3. It is noticed that the petitioner was also issued with the notice for personal hearing. However, the petitioner failed to participate the same and therefore, suffered by an adverse orders in the hands of the respondent, dated 24.02.2025. The limitation for filing a statutory appeal before the Appellate Commissioner under Section 107 of GST Act has also expired.
Under similar circumstance, this Court has been passed several orders balancing the interest of the assessees and the revenue by directing the 2/5 https://www.mhc.tn.gov.in/judis assessees to deposit 25% of the disputed tax as a condition to reheard the case by the respondent. I find no reason to take a different view in the present case.
Considering the above, the impugned order, dated 24.02.2025 stands quashed in terms the petitioner shall deposit 25% of the disputed tax within a period of 30 days from date of receipt of copy of this order. The petitioner shall also file a reply to the show cause notice in Form DRC 01, dated 24.11.2024 by treating the impugned order, dated 24.02.2025 as addendum to it within such time.
In case the petitioner complies the above stipulation, the respondent shall pass a fresh order as expeditiously as possible preferably within a period of three months from the date of receipt of copy of this order. In case the petitioner fails to comply with the above stipulations, the respondent is at liberty to initiate the proceedings as against the petitioner in accordance with law, as if the Writ Petition was dismissed. 3/5 https://www.mhc.tn.gov.in/judis
With the above direction and liberty, this Writ Petition is disposed of. Consequently, connected Miscellaneous Petitions are closed. No costs.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu To The State Tax Officer, Tirunelveli Town Assessment Circle, Tirunelveli. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
Indu W.P(MD) No.23450 of 2025
2025 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.