Tvl.Saraswathi Motors Works vs. The Deputy State Tax Officer -1

Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Tax) takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned Government Advocate (Tax) for the respondent. 3.The petitioner is before this Court against the impugned order passed by the respondent bearing Ref.No.GSTIN 33BEVPM2346R1ZO/2021-2022 dated 29-12-2025. 4.The learned counsel for the petitioner would submit that the entire disputed tax amount towards SGST has already been recovered. Therefore, the matter may be remanded back to the respondent for fresh consideration, subject to the petitioner depositing another 25% of the disputed tax towards CGST. To that effect, the learned counsel for the petitioner has made an endorsement in the Court bundle, which reads as under:- 2/6 https://www.mhc.tn.gov.in/judis “The petitioner is ready to pay 25% of the CGST but 100% of the tax due already recovered under SGST subject to verification.” 5.The learned Government Advocate (Tax) for the respondent is however unable to confirm the same. 6.Following the consistent view taken under similar circumstances, I am inclined to quash the impugned order and to remit the case back to the respondent to pass a fresh order on merit and in accordance with law, subject to petitioner depositing 25% of the disputed tax towards CGST 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. 7.Within such time, the petitioner shall also file a reply to the show cause notice dated 24.09.2025 together with requisite documents to substantiate the case by treating the impugned order dated 29.12.2025 as an addendum to the show cause notice dated 24.09.2025. 8.Needless to state, the statement of the learned counsel for the petitioner that the entire disputed tax amount towards SGST has already been 3/6 https://www.mhc.tn.gov.in/judis recovered is subject to verification by the respondent. Upon verification, if it is found that the entire disputed tax amount towards SGST has been recovered from the petitioner/paid by the petitioner, the petitioner need not pre-deposit 25% of the disputed tax amount towards CGST. On the other hand, if it is found that no amount towards SGST has been recovered from the petitioner/paid by the petitioner, the petitioner shall pre-deposit 25% of the disputed tax amount towards CGST as ordered above. 9.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 months of such reply/pre-deposit. 10.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. 11.Needless to state, before passing any such order, the respondent shall issue due notice on the petitioner. 4/6 https://www.mhc.tn.gov.in/judis

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