Tvl. Muthu Hydro Technical Service Centre vs. The State Tax Officer (St)(Fac)

The learned counsel for the petitioner at this stage place reliance on the decision of this Court in the case of M/s.Tata Play Limited vs. Union of India and others, reported in 2025 (7) TMI 772, and subsequent order passed by this Court in the case of M/s.Bambiah Stores Vs.the State Tax Officer and others (W.P(MD)No.19943 of 2025, dated 23.07.2025).

However, it is noticed that Form GST DRC 01 dated 22.05.2024 has not invoked the machineries under Section 168 A of the respective Goods and Services Tax Enactments. 2/5 https://www.mhc.tn.gov.in/judis

Since the petitioner has not replied to the show cause notice and thus, suffered the impugned assessment order.

Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject to the payment of 25% of the disputed tax. I see no reason to take a different view in the facts and circumstances of the case. 7.Therefore, 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 Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order. 8.The petitioner shall file a reply to the show cause notice that preceded the impugned order within such time. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. The respondent shall endeavour to pass a fresh order on merits as expeditiously as possible after hearing the petitioner. 3/5 https://www.mhc.tn.gov.in/judis

It is also made clear that in case the petitioner fails to comply with any of the conditions stipulated above, it will be deemed as if the Writ Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petition is closed.

2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The State Tax Officer (ST)(FAC), Tuticorin – III Assessment Circle, Tuticorin. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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