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 88. 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 10% of the disputed tax in cash or from the…
Judgment
WP No. 8604 of 2026__________Page1 of 6IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 04-03-2026CORAMTHE HON'BLE MR JUSTICE C. SARAVANANWP No. 8604 of 2026andWMP.Nos.9282 9283 of 2026 Tvl Eastern Engineers, Rep by its proprietor P.SelvarajSF 418, Covai Main Road, Karukkankattu Pirivu, Olappalayam Post, Perundurai Taluk, Erode - 638 052GSTIN.33BLRPS4392G3ZI..PetitionerVsThe Assistant Commissioner (ST)Office of the Assistant commissionerPerundurai Assessment circleStation:3rd floor, New Integrated Tax BuildingS.F.No.400/1,7,846 Pudur B VillageErode-638 002..RespondentPRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned proceedings of the Respondent in GSTIN 33BLRPS4392G3ZI/2021-2022, dated 05.11.2025 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No. ZD331125072253S dated 05.11.2025 for the Tax Period April 2021 - March 2022 and quash the same. For Petitioner :Mr.Kowsickvel.SFor Respondent :Mrs.K.Vasanthamala, Govt. Advocate https://www.mhc.tn.gov.in/judis WP No. 8604 of 2026__________Page2 of 6ORDERMrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.
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.
In this Writ Petition, the Petitioner has challenged the impugned Order dated 05.11.2025, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 30.07.2025 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 05.11.2025.
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 27.02.2026.
At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication. https://www.mhc.tn.gov.in/judis WP No. 8604 of 2026__________Page3 of 66. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:-“ Depositing 10% of tax and Remit back to AO”.”
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 10% 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.
Operative part
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 10% 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.9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 05.11.2025 as an addendum to the Show Cause Notice dated 30.07.2025. https://www.mhc.tn.gov.in/judis WP No. 8604 of 2026__________Page4 of 610. 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 if any, shall also stand automatically vacated. 11. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 10% 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 tax in accordance with law as if this Writ Petition was dismissed in limine today. 13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. Neutral Citation: Yes/No 04-03-2026gv https://www.mhc.tn.gov.in/judis WP No. 8604 of 2026__________Page5 of 6ToThe Assistant Commissioner (ST)Office of the Assistant CommissionerPerundurai Assessment circleStation.3rd floor, New Integrated Tax buildingS.F.No.400/1,7,846 Pudur B VillageErode-638 002 https://www.mhc.tn.gov.in/judis WP No. 8604 of 2026__________Page6 of 6C.SARAVANAN J.GVWP No. 8604 of 2026&WMP NOs. 9282 9283 OF 202604-03-2026
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.