Madras High Court
Tvl.Cashewking Nut And vs State Tax Officer on 26 September, 2025
Author: C.Saravanan
Bench: C. Saravanan
WP No. 36587 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-09-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN
WP No. 36587 of 2025
AND
WMP NO. 40896 OF 2025,WMP NO. 40895 OF 2025
1. Tvl.Cashewking Nut and
Commodites
Rep. by its Proprietor, Thiru Ashok
Kumar Jain, No.48, Strotten Muthia
Mudali Street, Sowcarpet, Chennai-600
079
Petitioner(s)
Vs
1. State Tax Officer
Sowcarpet Assessment Circle,
Integrated Commercial Taxes Building,
Room No.302, No.32, Elephant Gate,
Bridge Road, Vepery, Chennai-600 003.
2.Deputy Commissioner ST
GST Appeal, Chennai -1,Main
Building, II Floor,Room No.210, No.1,
Greams Road, Chennai-600 006
Respondent(s)
WMP No. 40896 of 2025
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm )
WP No. 36587 of 2025
1. Tvl.Cashewking Nut and
Commodites
Rep. by its Proprietor, Thiru Ashok
Kumar Jain, No.48, Strotten Muthia
Mudali Street, Sowcarpet, Chennai-600
079
Petitioner(s)
Vs
1. State Tax Officer
Sowcarpet Assessment Circle,
Integrated Commercial Taxes Building,
Room No.302, No.32, Elephant Gate,
Bridge Road, Vepery, Chennai-600
003.
2.Deputy Commissioner ST
GST Appeal, Chennai -1,Main
Building, II Floor,Room No.210, No.1,
Greams Road, Chennai-600 006
Respondent(s)
WMP No. 40895 of 2025
1. Tvl.Cashewking Nut and
Commodites
Rep. by its Proprietor, Thiru Ashok
Kumar Jain, No.48, Strotten Muthia
Mudali Street, Sowcarpet, Chennai-600
079
Petitioner(s)
Vs
1. State Tax Officer
Sowcarpet Assessment Circle,
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm )
WP No. 36587 of 2025
Integrated Commercial Taxes Building,
Room No.302, No.32, Elephant Gate,
Bridge Road, Vepery, Chennai-600
003.
2.Deputy Commissioner ST
GST Appeal, Chennai -1,Main
Building, II Floor,Room No.210, No.1,
Greams Road, Chennai-600 006
Respondent(s)
WP No. 36587 of 2025
PRAYER
calling for the impugned order of the first respondent dated 16.09.2024 having
reference number ZD330924104378C and appeal rejection order having
reference number ZD330525030392R dated 06.05.2025 passed by the 2nd
respondent for the assessment year 2022-23 and quash the same as illegal and
devoid of merits
WMP No. 40896 of 2025
PRAYER
to grant an order of interim stay for the operation of the impugned proceedings
including any recovery consequent upon the impugned order on the file of the
first respondent having reference number ZD330924104378C dated 16.09.2024
for the assessment year 2022-23 pending dispsoal of this above writ petition
WMP No. 40895 of 2025
PRAYER
to dispense with the production of the original copy the impugned order of the
first respondent dated 16.09.2024 having reference number ZD330924104378C
and appeal rejection order of the second respondent having reference number
ZD330525030392R dated 06.05.2025 for the assessment year 2022-23
respectively along with the writ petition
WP No. 36587 of 2025
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm )
WP No. 36587 of 2025
For Petitioner(s): T Suresh
T.Yazhini
S.Sanjay
For Respondent: Mr. TNC Kaushik
Additional Government Pleader
ORDER
Mr. TNC Kaushik, learned Additional Government Pleader takes notice for the Respondents.
2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 16.09.2024 passed by the 1st respondent and the Order dated 06.05.2025 of the 2nd respondent, whereby the appeal of the Petitioner against the aforesaid Order dated 16.09.2024 has been rejected. https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025
4. The Petitioner had been issued with a Show Cause Notice in GST DRC-01 dated 18.04.2023 for the Tax Period between April 2022 and March 2023. The Petitioner however failed to respond to the same and thus suffered impugned Order dated 16.09.2024. An appeal against the same was filed before the Appellate Authority after a lapse of 75 days.
5. At the time of filing of the appeal, the Petitioner has deposited 10% of the disputed tax. However, since the appeal was filed beyond the condonable period, the same was rejected by the 2nd respondent on 06.05.2025.
6. Learned counsel for the Petitioner submits that the impugned Orders dated 16.09.2024 and 06.05.2025 of the 1st respondent and the 2nd respondent respectively are arbitrary as the demand has been confirmed merely because the Petitioner has failed to respond to the Show Cause Notice in GST DRC-01 dated 18.04.2023.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025
7. The learned Additional Government Pleader for the Respondents on the other hand would submit that this Writ Petition is liable to be dismissed as the Petitioner has left over the rights in terms of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440.
8. That apart, it is submitted that the Petitioner has not substantiated the case with any documents and therefore, on this count also, this Writ Petition is liable to be dismissed.
9. Having considered the submissions made by the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondents and having considered the consistent view taken by this Court in similar https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025 circumstances, this Court is inclined to come to the rescue of the Petitioner by quashing the impugned Order dated 16.09.2024 of the 1st respondent and the impugned Order dated 06.05.2025 of the 2nd respondent on terms subject to the Petitioner depositing 25% of the disputed tax, which includes 10% of the disputed tax, which was already deposited by the Petitioner at the time of filing of the appeal before the Appellate Authority, subject to verification.
10. The remaining 15% of the disputed tax shall be deposited 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.
11. The Petitioner shall file a detail reply to the Show Cause Notice in GST DRC-01 dated 18.04.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 16.09.2024 of the 1st respondent and the impugned Order dated 06.05.2025 of the 2nd respondent as addendum to the same, within a period of fifteen (15) days from the date of receipt of a copy of this order.
12. Subject to the Petitioner complying with the above stipulated https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025 conditions, the 1st 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. Subject to the Petitioner complying with the above stipulated conditions, the attachment of the bank account of the Petitioner shall also stand raised.
13. In case the Petitioner fails to comply with any of the conditions stipulated above, the 1st 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.
14. Needless to state, before passing any such order, the 1st respondent shall give due notice to the Petitioner.
15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
26-09-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ab https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025 WP No. 36587 of 2025 To
1.State Tax Officer Sowcarpet Assessment Circle, Integrated Commercial Taxes Building, Room No.302, No.32, Elephant Gate, Bridge Road, Vepery, Chennai-600 003.
2.Deputy Commissioner ST GST Appeal, Chennai -1,Main Building, II Floor,Room No.210, No.1, Greams Road, Chennai-600 006 WMP No. 40896 of 2025 To
1.State Tax Officer Sowcarpet Assessment Circle, Integrated Commercial Taxes Building, Room No.302, No.32, Elephant Gate, Bridge Road, Vepery, Chennai-600 003.
2.Deputy Commissioner ST GST Appeal, Chennai -1,Main Building, II Floor,Room No.210, No.1, Greams Road, Chennai-600 006 WMP No. 40895 of 2025 To https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025
1.State Tax Officer Sowcarpet Assessment Circle, Integrated Commercial Taxes Building, Room No.302, No.32, Elephant Gate, Bridge Road, Vepery, Chennai-600 003.
2.Deputy Commissioner ST GST Appeal, Chennai -1,Main Building, II Floor,Room No.210, No.1, Greams Road, Chennai-600 006 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm ) WP No. 36587 of 2025 C.SARAVANAN J.
ab WP No. 36587 of 2025 AND WMP NO. 40896 OF 2025,WMP NO.
40895 OF 2025 26-09-2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 05:37:10 pm )