Tvl.Friends Fashion vs. The Deputy Commissioner(CT)
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Before: and
This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondents.
The petitioner is before this Court against the impugned Assessment Order dated 19.07.2024, whereby the demand proposed in notice in DRC 01 dated 05.10.2023 has been confirmed. The petitioner has failed to respond to the said notice and to the subsequent personal hearing notices. Further, the petitioner also unsuccessfully made an attempt to file an appeal beyond the condonable 2/5 https://www.mhc.tn.gov.in/judis period of limitation under Section 107 of the respective GST enactments. Thus,
the appeal was rejected in limine by the Office of the first respondent on 08.04.2025. 3. The learned counsel for the petitioner submits that the petitioner may be given one opportunity to explain the case, as the petitioner has not filed any reply. This Court has now been taking consistent view under the similar circumstances by quashing the impugned orders on terms by balancing the interest of the persons like the petitioner as also the Commercial Tax Department/respondent herein.
Considering the same, this Writ Petition is disposed of by quashing the impugned order on terms 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.
The petitioner shall file a reply to the notice in DRC 01 dated 05.10.2023 by treating the impugned order as addendum to the Show Cause Notice. 3/5 https://www.mhc.tn.gov.in/judis
In case the petitioner complies with the above stipulations, the second respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.
In case the petitioner fails to comply with any of the conditions stipulated above, the respondents are at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 31.07.2025 Internet : Yes / No apd To 1. The Deputy Commissioner (CT), (First Appellate Authority) Goods and Services Tax, Tirunelveli. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
The Deputy State Tax Officer - 2, Thuckalay-2 Assessment Circle, Commercial Taxes Buildings, Nagercoil, Kanniyakumari District.
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.