M/s.Vinayaga Enterprises v. The State Tax Officer (Adjudication / Legal)office of the deputy commercial Tax
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 66. Recording the above consent given by the Petitioner, 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…
Judgment
1/7WP No. 11481 of 2026IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24-03-2026CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 11481 of 2026and WMP Nos.12514 & 12515 of 2026M/s.Vinayaga Enterprises, Represented by its Proprietor Mr. J Raja, No.4/570, Karavalimathapur Village, Mettu Thottam, Karavalmathapur, Sulur, Samalapuram, Tiruppur Tamilnadu- 641 668Petitioner(s)VsThe State Tax Officer (Adjudication / Legal)office of the deputy commercial Tax Officer, Tirupur Intelligence division, No.5/147, AEPC Building, Kaikattipudur, Tiruppur Main Road, Avinashi, Tamilnadu-641 654Respondent(s)PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, call for the records of the Respondent herein in its Impugned order in GSTIN 33CJDPR1879Q2ZE/ 2025-2026 dated 22.01.2026, along with the Consequential order in Form DRC-07 bearing Reference No.ZD3301261451114X dated 22.01.2026 for the period 2024-25, and quash the same. https://www.mhc.tn.gov.in/judis 2/7WP No. 11481 of 2026 For Petitioner(s):Mrs.R. HemalathaFor Respondent: Mr.C.HarsharahSpecial Government PleaderORDERMr.C.Harsharaj, learned Special Government Pleader 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 Special Government Pleader for the Respondent.
In this Writ Petition, the Petitioner has challenged the impugned Order dated 22.01.2026, which was preceded by a Show Cause Notice in GST DRC-01 dated 10.12.2025 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated 22.01.2026.
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 https://www.mhc.tn.gov.in/judis 3/7WP No. 11481 of 2026expired long before. However, 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 10% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:-“I am willing to deposit 10%”
Operative part
Recording the above consent given by the Petitioner, 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.7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 10.12.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 22.01.2026 as an addendum to the Show Cause Notice dated 10.12.2025. https://www.mhc.tn.gov.in/judis 4/7WP No. 11481 of 20268. 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. 9. 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.10. 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. 11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. https://www.mhc.tn.gov.in/judis 5/7WP No. 11481 of 202612. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.24-03-2026(2/2) Index: Yes/NoSpeaking/Non-speaking orderInternet: YesNeutral Citation: Yes/Nossr https://www.mhc.tn.gov.in/judis 6/7WP No. 11481 of 2026ToThe State Tax Officer (Adjudication / Legal)office of the deputy commercial Tax Officer, Tirupur Intelligence division, No.5/147, AEPC Building, Kaikattipudur, Tiruppur Main Road, Avinashi, Tamilnadu-641 654 https://www.mhc.tn.gov.in/judis 7/7WP No. 11481 of 2026C.SARAVANAN J.ssrWP No. 11481 of 2026 24-03-2026
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.