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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Sri Siva Viruthambigai Rep. By its Proprietor, Mr. A. Suresh – Appellant
Versus
The Deputy State Tax Officer II, Virudhachalam – Respondent
| Table of Content |
|---|
| 1. facts of the case involving gst demand order passed without reply (Para 1 , 4) |
| 2. partial waiver of late fee based on previous court decision regarding annual returns (Para 5) |
| 3. petitioner's consent to pre-deposit 25% tax and full late fee (Para 6 , 7) |
| 4. remand for fresh order after compliance with deposit and reply filing (Para 8 , 10 , 11 , 12 , 14) |
ORDER
Mr. V.Prashanth Kiran, the learned Government Advocate, takes notice on behalf of the Respondent.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.
3. The Petitioner is before this Court against the impugned Order dated
15.11.2025, thereby the following demand has been confirmed.
Summary of Liability for 2021-22
4. The impugned Order has been passed in the absence of the reply to the Show Cause Notice in DRC 01 dated 16.09.2025 issued for the tax assessment period April 2021-March 2022.
5. A Perusal of the Summary of Liability for 2021-22 as extracted above indicates that the Petitioner has no case in so far as challenged to the payment of late fee in terms of the decision of thi
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