Madras High Court
Tvl Perumal Pvc Pipes vs The Deputy Commercial Tax Officer on 23 October, 2025
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.39715 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.10.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.39715 of 2025 and
W.M.P.Nos.44626 and 44627 of 2025
TVL PERUMAL PVC PIPES
Represented by its Proprietor K.Palanisamy S/o. Kandasamy,
Ward D Block 13, T.S.No.4/1,
BNSL Office Opposite ,
SIDCO Industrial Estate,
Mettur Dam, Salem District,
Tamil Nadu 636402. ... Petitioner
Vs.
1. The Deputy Commercial Tax Officer 1
Mettur Assessment Circle, Salem district
2.The Assistant Commissioner (ST)
Mettur Assessment Circle, Salem District.
3.The Branch Manager
Indian Bank
Malco Compussalem Main Road,
Mettur Dam RS 636402 ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorari, to call for the records of the impugned Order
dated 24.08.2024 bearing Reference No. ZD330824222367E in Form GST
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W.P.No.39715 of 2025
DRC-07 together with its annexure of the 1st Respondent passed in
Petitioners GSTIN 33DXAPP2427L1ZF for the FY 2019-20 and
consequential order of bank attachment dated 13.05.2025 issued by the 2nd
respondent to the 3rd respondent and quash the same and pass a fresh order
providing an opportunity of personal hearing to the petitioner for submit the
evidence and pass
For Petitioner : Mr. E.Sathiyaraj
For Respondent : Mrs.K.Vasanthamala for R1 and R2
Government Advocate
ORDER
The petitioner is before this Court challenging the impugned order dated 24.08.2024. By impugned order, the demand that was proposed in show cause notice in GST DRC-01 dated 14.05.2024 has been confirmed. The impugned order extracts the copy of the reply dated 11.06.2024. A reading of the same would indicate that petitioner has not given a proper reply despite several reminders asking the petitioner to give a proper reply. It appears that a substantial disputed tax amount has been recovered from the petitioner's account.
2. The learned Government Advocate for the respondents 1 and 2, on the other hand, that petitioner's claim can be subjected to verification by the officers.
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3. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the respondents, this Court is inclined to quash the impugned order and the case is remitted back to the 1st Respondent to pass a fresh order subject to the Petitioner depositing 50% of the disputed tax confirmed in the impugned order within a period of thirty (30) days from the date of receipt of a copy of this order.
4. It is needles to state that any amount that has been recovered from the petitioner after passing of impugned order shall be adjusted towards the aforesaid pre-deposit of 50 % of the disputed tax
5. The Petitioner shall file a reply simultaneously to the Show Cause Notice in GST DRC-01 dated 14.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 24.08.2024 as an addendum to the Show Cause Notice dated 14.05.2024 within a period of thirty (30) days from the date of receipt of a copy of this order.
6. In case the Petitioner complies with the above stipulated conditions, the 1st Respondent shall proceed to pass a final order on merits and in accordance with law. Subject to the Petitioner complying with the above ____________ Page No. 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/10/2025 05:18:19 pm ) W.P.No.39715 of 2025 stipulated conditions, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
7. 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.
8. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
23.10.2025 Neutral Citation : Yes / No nr To:
1. The Deputy Commercial Tax Officer 1 Mettur Assessment Circle, Salem district
2.The Assistant Commissioner (ST) Mettur Assessment Circle, Salem District.
3.The Branch Manager Indian Bank Malco Compussalem Main Road, Mettur Dam RS 636402 ____________ Page No. 4 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/10/2025 05:18:19 pm ) W.P.No.39715 of 2025 C.SARAVANAN, J.
nr W.P.No.39715 of 2025 and W.M.P.Nos.44626 and 44627 of 2025 23.10.2025 ____________ Page No. 5 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/10/2025 05:18:19 pm )