Judgment · High Court
Case at a glance
Outcome
Disposed of
This Writ Petition stands disposed of with the above observations
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 1414. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.07.01.2026Neutral Citation: Yes / NoavTo:Deputy State Tax Officer – I, Arakkonam Assessment Circle, No.9F, Head Post Office Street, Opp: Head Post Office, Arakkonam – 631 001. 5/6…
Judgment
W.P.No.279 of 2026IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 07.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.279 of 2026and W.M.P.Nos.320 and 322 of 2026 Sign Tech, Represented by its Partner, Thiru. Elangovan, No.556, Kollaimedu, Ayal Village, Nemili Taluk, Vellore – 632 505. ... Petitioner Vs.Deputy State Tax Officer – I, Arakkonam Assessment Circle, No.9F, Head Post Office Street, Opp: Head Post Office, Arakkonam – 631 001. ... RespondentPrayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari call for the records of impugned order under Section 73 dated 26.07.2025 having reference number ZD3307252932267 passed by the Respondent for the financial year 2022-23 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice. For Petitioner : Mr.T.SureshFor Respondent: Ms.Amirtha Poonkodi Dinakaran Government Advocate1/6 https://www.mhc.tn.gov.in/judis W.P.No.279 of 2026ORDERMs.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the Respondent.
This Writ Petition is 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.
In this Writ Petition, the Petitioner has challenged the impugned Order dated 26.07.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 27.02.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 26.07.2025.
The Petitioner was also issued with Reminder on 27.02.2024, 02.05.2024 and 13.05.2024 which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. Thus, the impugned Order has been passed.2/6 https://www.mhc.tn.gov.in/judis W.P.No.279 of 20265. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 05.01.2026.
At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.
Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.
Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or 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.3/6 https://www.mhc.tn.gov.in/judis W.P.No.279 of 20269. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.02.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 26.07.2025 as an addendum to the Show Cause Notice dated 27.02.2024.
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.
It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order. 12. 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 4/6 https://www.mhc.tn.gov.in/judis W.P.No.279 of 2026tax in accordance with law as if this Writ Petition was dismissed in limine today.
Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
Operative part
This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.07.01.2026Neutral Citation: Yes / NoavTo:Deputy State Tax Officer – I, Arakkonam Assessment Circle, No.9F, Head Post Office Street, Opp: Head Post Office, Arakkonam – 631 001. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.279 of 2026C.SARAVANAN, J.av W.P.No.279 of 2026and W.M.P.Nos.320 and 322 of 202607.01.20266/6
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This Writ Petition stands disposed of with the above observations
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.