Tvl.Bhuvana Industries vs. The State Tax Officer -1
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Before: and
Mr.R.Parthiban, learned Special Government Pleader takes notice for the respondent. 2.This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Pleader for the respondent. 3.The petitioner is before this Court challenging the impugned order dated 28.10.2025, whereby the proposal contained in the Show Cause Notice in Form GST DRC-01, dated 03.09.2025, issued for the tax period 2020-2021, has been confirmed in the absence of a reply from the petitioner. 2/6 https://www.mhc.tn.gov.in/judis
It is noticed that, at the time of filing the appeal, the petitioner had already deposited 10% of the disputed tax before the Appellate Authority on 01.03.2026. However, the appeal was filed beyond the condonable period. 5.Prima facie, it appears that the respondent has misconstrued the facts and confirmed the demand in the absence of a reply to the Show Cause Notice in Form GST DRC-01, dated 03.09.2025. 6.Considering the above, I am inclined to quash the impugned order and remit the matter back to the respondent for fresh consideration, subject to the petitioner filing a reply to the Show Cause Notice that preceded the impugned order. 7.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. 3/6 https://www.mhc.tn.gov.in/judis
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. 9.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. 10.Needless to state, before passing any adverse order, the respondent shall afford the petitioner a reasonable opportunity of being heard. 11.This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Writ Miscellaneous Petition is closed. 18.09.2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No sji 4/6 https://www.mhc.tn.gov.in/judis To The State Tax Officer -1, Sivakasi - 1 Assessment Circle, Commercial Taxes Buildings, N.G.O.Colony, Satchiyapuram, Sivakasi, Virudhunagar - 626123 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji WP(MD) No. 26632 of 2026 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.