M/S. Rpm Engineering Works And Contracts vs. The Assistant Commissioner Of GST And Central Excises

The impugned order, which stands quashed, shall be treated as addendum to the Show Cause Notice No.186/2021-AC-Div I, dated 20.10.2021. 13. The petitioner shall deposit the aforesaid amount in cash together with the reply within a period of 30 days from the date of receipt of a copy of this order. The first respondent shall pass orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months thereafter.

Subject to the petitioner depositing the aforesaid amount or the first respondent recovering the aforesaid amount from and out of the petitioner's Bank account, the attachment order shall stand left. This Writ Petition is disposed of,with above directions. No costs. Consequently, connected miscellaneous petitions are closed.” 3/7 https://www.mhc.tn.gov.in/judis

In this background, the petitioner submitted a reply to the Show Cause Notice on 23.08.2024, after complying with the stipulations contained therein, which ultimately culminated in the order dated 03.01.2025. 5.The case of the petitioner is that, in the meanwhile, the petitioner had changed the place of business and, therefore, the order dated 03.01.2025 remained unserved on the petitioner. 6.The further case of the petitioner is that it was only after the respondent initiated recovery proceedings that the petitioner came to know of the passing of the said order. In support of the same, the learned counsel for the petitioner has drawn the attention of this Court to the information obtained under the Right to Information Act on 07.01.2026. 7.The learned counsel for the petitioner further submits that the petitioner may be granted an opportunity to redress the grievance before the Appellate Authority under Section 86 of the Finance Act, 1994. 4/7 https://www.mhc.tn.gov.in/judis

The learned Senior Standing Counsel GST & Customs for the respondent submits that appropriate orders may be passed, taking note of the fact that the petitioner has complied with the pre-deposit directed by this Court on 04.07.2024 in W.P.(MD)No.14777 of 2024. 9.Having considered the submissions made by the learned counsel on either side and taking note of the fact that the petitioner has already pre-deposited 25% of the disputed tax, which is more than the amount that the petitioner would have been required to deposit had an appeal been filed within the prescribed period, and further taking note of the fact that the petitioner was unaware of the impugned order dated 03.01.2025, this Court is inclined to grant liberty to the petitioner to file an appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this order. 10.In case the petitioner files an appeal within the said period, the Appellate Authority shall number the appeal and dispose of the same on merits and in accordance with law, without reference to the question of limitation, as expeditiously as possible. 5/7 https://www.mhc.tn.gov.in/judis

Needless to state, the petitioner shall be heard. The petitioner is at liberty to raise all the grounds available to the petitioner before the Appellate Authority. 12.This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petitions are closed. 18.09.2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No sji To The Assistant Commissioner of GST and Central Excises Trichy - I Division, No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001. 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji WP(MD) No. 26761 of 2026 18.09.2026 7/7 https://www.mhc.tn.gov.in/judis