Kisna Pneumatics Vs. Deputy State Tax Officer, Peelamedu North Circle – Madras High Court

COMMON ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

3. These writ petitions are disposed of at the time of admission following the consistent view taken under similar circumstances.

4. In these Writ Petitions, the petitioner has challenged the respective impugned orders dated 17.04.2024, 23.05.2024 and 20.08.2024 passed for the tax period 2018-19, 2020-21 and 2019-2020 respectively.

5. The impugned orders are exparte orders as the petitioner failed to respond to the notices that preceded the respective impugned orders.

6. In the affidavit, the petitioner has averred that he was unaware of the proceedings that were initiated by the respondent and that only after Officials of the Department called upon the petitioner to pay the amount and threaten to attach the assets of the petitioner, the petitioner became aware of the proceedings.

7. Learned counsel for the petitioner submits that the petitioner is a small manufacturing unit and unaware of the proceedings and therefore this Court may exercise its discretion by restricting the pre-deposit to 25% of the disputed tax.

8. Learned Government Advocate for the respondent submits that the petitioner has left over the rights and therefore, this writ petition is liable to be dismissed.

9. Have considering the submissions made by the learned counsel for the petitioner and learned Government Advocate for the respondent.

10. Considering the fact that the impugned orders are exparte orders as the petitioner failed to respond to the Show Cause Notices that preceded impugned orders, following the consistent view taken by this Court under similar circumstances and balancing the interest of the petitioner and the respondent, the cases are remitted back to the respondent to pass a fresh order on merits subject to the petitioner depositing 25% of the disputed tax as demanded in each of the impugned orders in cash and providing bank guarantee for the equal amount within a period of 30 days from the date of receipt of a copy of this order.

11. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 dated 26.12.2023, 22.05.2024 and 26.12.2023 together with requisite documents to substantiate the case by treating the impugned Orders dated 17.04.2024, 23.05.2024 and 20.08.2024 respectively as an addendum to the Show Cause Notices dated 26.12.2023, 22.05.2024 and 26.12.2023 issued for the respective tax periods.

12. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

13. It is made clear that bank attachment shall be lifted subject to the deposit of 25% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under these impugned Orders.

14. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

15. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

16. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

C.SARAVANAN.,J

20.11.2025