Tvl Chakravarthy Premium v. The Commercial Tax Officer

ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

¶2This 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 Additional Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 25.04.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 11.12.2023 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 25.04.2024.

¶4It 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 24.12.2025.

¶5The learned counsel for the Petitioner submits that the Petitioner has already deposited 10% of the disputed tax on 24.11.2025. Page3 of 6

¶6The learned Additional Government Pleader for the Respondent is however unable to confirm the same.

¶7At this stage, the learned counsel for the Petitioner further submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication.

¶8Under 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.

¶9Therefore, 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 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.

¶10Needless to state, any amount paid by the Petitioner / recovered from the Petitioner towards the tax liability confirmed vide impugned order shall be adjusted towards the aforesaid pre-deposit of 50% as ordered above. This will Page4 of 6 be however subject to verification by the Respondent.

¶11Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 11.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

25.04.2024 as an addendum to the Show Cause Notice dated 11.12.2023.

¶12In 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.

¶13It 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.

¶14In 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. Page5 of 6

¶15Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶16This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 02-02-2026 Index: Yes/No Speaking/Non-speaking order JAS To The Commercial Tax officer Alagapuram Salem I, Salem Tamil nadu. WPoNo.o3166oofo2026 C.SARAVANAN,oJ. JAS WPoNo.o3166oofo2026 and W.M.P.Nos.3570oando3573oofo2026 02-02-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.3570 and 3573 of 2026 Tvl Chakravarthy Premium Represented by its proprietor Haroon Rasheed, 296/140H, Sharadha College Road, Fair Lands, Salem, Tamil Nadu- 636016 ..Petitioner(s) Vs The Commercial Tax officer Alagapuram: Salem I, Salem, Tamil nadu. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records relating to the Order dated 25.04.2024 passed by the Respondent vide Reference No.ZD330424201946J and quash the same. For Petitioner(s): Sowjanya S For Respondent(s): Mr.TNC.Kaushik Additional Government Pleader Page2 of 6