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 1010. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% 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…
Judgment
W.P.No.11206 of 2026IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 24.03.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.11206 of 2026and W.M.P.Nos.12204, 12205 and 12207 of 2026M/s. Shreemookambika Engineering Pvt Ltd.,Represented by its Director Mr.Hari Prasad ... Petitioner Vs.
Commercial Tax Officer, Hosur (North)-I, Commercial Taxes Building, (Ground Floor) SF No.559/5, Kallakurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram (SO) Krishnagiri-635 115.
Assistant Commissioner (ST) Hosur (North)-I, Assessment Circle, Commercial Taxes Department, 2nd Floor, Seethe Ram Nagat Meadu, Hosur-635 109. ... RespondentPrayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the entire records relating to the impugned Show Cause Notice bearing Ref. No.ZD331124216315Y dated 25.11.2024 issued by the first respondent and the consequential impugned adjudication order bearing Ref. No.ZD330225141219P dated 14.02.2025 1/6 https://www.mhc.tn.gov.in/judis W.P.No.11206 of 2026passed by the first respondent, and to quash the same as being illegal, arbitrary, violative of principles of natural justice and contrary to the provisions of the GST Enactments. For Petitioner : Jai BharathFor Respondent: Mr.V.Prashanth Kiran, : Government AdvocateORDER 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.
In this Writ Petition, the Petitioner has challenged the impugned Order dated 14.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated 14.02.2025.2/6 https://www.mhc.tn.gov.in/judis W.P.No.11206 of 20264. 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 long before. The present Writ Petition has been filed only on 17.03.2026.
At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication.
The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:-“ The Petitioner undertake to deposit 50% in order to remand the case to 1st petitioner”
Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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.11206 of 20268. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.
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 if any, shall also stand automatically vacated.
Operative part
It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% 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.11. 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. 4/6 https://www.mhc.tn.gov.in/judis W.P.No.11206 of 202612. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.24.03.2026Neutral Citation : Yes / NoVvTo:1. Commercial Tax Officer, Hosur (North)-I, Commercial Taxes Building, (Ground Floor) SF No.559/5, Kallakurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram (SO) Krishnagiri-635 115.2. Assistant Commissioner (ST) Hosur (North)-I, Assessment Circle, Commercial Taxes Department, 2nd Floor, Seethe Ram Nagat Meadu, Hosur-635 109. .5/6 https://www.mhc.tn.gov.in/judis W.P.No.11206 of 2026C.SARAVANAN, J.Vv W.P.No.11206 of 202624.03.20266/6
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.