Vinayaga Die Stamping Vs State Tax Officer (Madras High Court)
The Madras High Court disposed of a writ petition challenging an order dated 22.09.2025 passed under the GST enactments. The impugned order had been preceded by a Show Cause Notice in Form GST DRC-01 dated 06.07.2024, requiring the petitioner to submit a reply and appear for personal hearing. However, the petitioner failed to respond to the notice or participate in the proceedings.
The Court noted that the respondent had issued multiple reminders dated 09.12.2024, 09.09.2025, and 17.09.2025, calling upon the petitioner to file a reply and attend personal hearings scheduled on 16.12.2024, 12.09.2025, and 23.09.2025. Despite these opportunities, the petitioner neither submitted any response nor appeared before the authority, resulting in the passing of the impugned order.
The Court further observed that the statutory limitation period for filing an appeal under Section 107 of the GST enactments had expired well before the filing of the writ petition on 02.04.2026.
During the hearing, the petitioner expressed willingness to deposit 25% of the disputed tax amount as a condition for reconsideration of the matter. Recording this undertaking, the Court remitted the case back to the respondent for fresh adjudication on merits, subject to the petitioner depositing 25% of the disputed tax in cash or through the Electronic Cash Register within thirty days from receipt of the order.
