M/S Eminent Textile Mills Private Limited vs. The Proper Officer And Assistant Commissioner
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Before: and
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 33AACCE9714G1ZS/2019-20 dated 21.08.2024 4.The learned counsel for the petitioner would submit that 18% of the disputed tax amount has already been recovered. Therefore, the matter may be remanded back to the respondent for fresh consideration, subject to the petitioner depositing another 32% of the disputed tax. 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 “Petitioner undertakes to pay 32% towards both CGST and SGST.” 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 32% of the disputed tax, apart from the 18% of the disputed tax amount already recovered, as stated by the petitioner, 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 08.05.2024 together with requisite documents to substantiate the case by treating the impugned order dated 21.08.2024 as an addendum to the show cause notice dated 08.05.2024. 3/6 https://www.mhc.tn.gov.in/judis
Needless to state, the statement of the learned counsel for the petitioner that 18% of the disputed tax amount has already been recovered is subject to verification by the respondent. Upon verification, if it is found that no amount has not been recovered from the petitioner/paid by the petitioner, the petitioner shall pre-deposit 50% of the disputed tax amount as well. Any amount already recovered from the petitioner/paid by the petitioner shall be adjusted towards the aforesaid pre-deposit of 50% 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. Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner, if any, shall also stand automatically vacated. 10.It is made clear that the bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned order. 4/6 https://www.mhc.tn.gov.in/judis
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. 12.Needless to state, before passing any such order, the respondent shall issue due notice on the petitioner. 13.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 04.08.2026 Internet : Yes / No mm To The Proper Officer/Assistant Commissioner Rajapalayam II Assessment Circle Commercial Tax Building Rajapalayam. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2026 6/6 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.