Rajdeep Energies Private Limited v. The Deputy State Tax Officer Formerly Known As the Deputy Commercial Tax Officer

ORDER Mr.TNC.Kaushick, learned Government Advocate 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 Government Advocate for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 26.12.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 30.09.2023 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 26.12.2023.

¶4The Petitioner was also issued with Reminder on 20.12.2023, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 22.12.2023. Thus, the impugned Order has been passed.

¶5It 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 26.12.2025.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication.

¶7Under 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.

¶8Therefore, 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 100% 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.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

26.12.2023 as an addendum to the Show Cause Notice dated 30.09.2023.

¶10In 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.

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 100% 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.

¶12In 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.

¶13Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

22.01.2026 kmm To: The Deputy State Tax Officer, (Formerly known as the Deputy Commercial Tax Officer), Sholinganallur Assessment Circle, Room No.241, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department (South Tower), Nandanam, Chennai – 600 035.

C.SARAVANAN, J. kmm W.P.No.1185 of 2026 and W.M.P.Nos.1385 & 1386 of 2026

22.01.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.1185 of 2026 and W.M.P.Nos.1385 & 1386 of 2026 Rajdeep Energies Private Limited, Represented by its Authorised Signatory K.Pandi, No.5/315-A, Ground Floor, JainMary Street, Santhosh Nagar, Near Kandanchavadi, Palavakkam, Chennai – 600 096. ... Petitioner Vs. The Deputy State Tax Officer, (Formerly known as the Deputy Commercial Tax Officer), Sholinganallur Assessment Circle, Room No.241, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department (South Tower), Nandanam, Chennai – 600 035. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the Respondent Impugned order in Reference Number: ZD 331 223 198 432J / 2017-18 dated 26.12.2023 and quash the same as arbitrary, illegal and pass such or other orders as may deem fit and proper in the circumstances of the case. For Petitioner : Ms.V.Vijayalakshmi For Respondent : Mr.TNC.Kaushick, Additional Government Pleader.