M/S.Queens Aqua Farm vs. The Deputy Commercial Tax Officer

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 Government Advocate (Taxes) for the respondent.

The petitioner is before this Court against the Impugned Order dated 27.12.2025 bearing reference in Ref.No. ZD331225412249N passed by the respondent for the tax period 2021-22, whereby the demand has been confirmed in the absence of a reply to the Show Cause Notice in DRC-01 dated 23.09.2025. 4. The petitioner prima facie appears to be engaged in the sale of exempted goods, as is evident from the extract of GSTR-2A for the corresponding period covered by the Impugned Order. 2/5 https://www.mhc.tn.gov.in/judis

Considering the fact that the petitioner prima facie appears to be engaged in the sale of exempted commodities, I am inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order in lieu of the impugned order.

The petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 23.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 27.12.2025 as an addendum to the Show Cause Notice dated 23.09.2025, within a period of thirty (30) days from the date of receipt of a copy of this order.

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. Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner shall also stand automatically vacated. 3/5 https://www.mhc.tn.gov.in/judis

It is made clear that bank attachment shall be lifted subject to 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 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 Petitions are closed. Index : Yes / No 21.08.2026 Internet : Yes / No apd To The Deputy Commercial Tax Officer, Tuticorin II Assessment Circle, Tuticorin,Tamil Nadu. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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