M/S. Kaveri Timber Depot vs. The Superintendent Of GST And Central Excise
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Before: and
Mr.R.Gowrishankar, learned Senior Standing Counsel GST & Customs takes notice for the respondent.
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 the learned Senior Standing Counsel GST & Customs for the respondent.
The petitioner is before this Court challenging the impugned Assessment Order bearing GSTIN 33AAEFK7530K1ZB/2021-22, DIN No. 20251259XO000000BF7C, Order-in-Original No. MDU-GST-SUP- VGI-08-2025 dated 05.12.2025, and the Summary Order bearing 2/6 https://www.mhc.tn.gov.in/judis Reference No. ZD331225131963J dated 09.12.2025, passed by the respondent.
Prima facie, it appears that, as against the demand confirmed under the impugned order, a sum of Rs.4,57,700/- was recovered on 23.06.2026 from the petitioner's Electronic Liability Ledger towards the same tax liability.
It is noticed that the impugned order was passed pursuant to the Show Cause Notice in Form GST DRC-01 dated 08.09.2025 in O.C. No. 53 of 2025 and Show Cause Notice [SCN] No.02/2025 dated 08.09.2025 in O.C. No.52 of 2025, to which the petitioner had failed to submit a reply.
Considering the above, the impugned order is quashed and the matter is remitted back to the respondent for fresh consideration and disposal, subject to the petitioner filing a reply to the Show Cause Notice that preceded the impugned order. 3/6 https://www.mhc.tn.gov.in/judis
The petitioner shall file a reply to the notice that preceded the impugned order within a period of thirty (30) days from the date of receipt of a copy of this order, by treating the impugned order as addendum to the Show Cause Notice.
In case the petitioner files a reply within the stipulated period, the 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 file reply within the period stipulated above, the respondent is at liberty to proceed against the petitioner 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. 4/6 https://www.mhc.tn.gov.in/judis
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed.
2026 sji NCC : Yes/No TO The Superintendent of GST and Central Excise, O/o. The Superintendent of GST and Central Excise, Vilangudi Range, Madurai II Division, Madurai. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji ORDER IN WP(MD) No.26781 of 2026 Date : 18/09/2026 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.