Ms Welldone Welders v. The Deputy State Tax Officer 1

ORDER Mrs.K.Vasanthamala, 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 19.03.2024, passed for the tax period 2018-2019 by the respondent, whereby, the demand proposed in Show Cause Notice in Form GST DRC-01 dated 27.12.2023 has been confirmed against the petitioner as the petitioner failed to file a reply to the said Show Cause Notice.

¶4The learned counsel for the petitioner appears through video conferencing and submitted that the petitioner may be given one opportunity to file a reply and defend the case that the case may be remitted back to the respondent for fresh adjudication.

¶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 09.01.2026.

¶6At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 50% of the disputed tax confirmed vide impugned order as a condition for de-novo adjudication.

¶7Under similar circumstances, Orders have been quashed and cases have been remitted back 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.

¶8Recording the submission made by the learned counsel for the petitioner and to balance the interest of both parties viz., the Assessee and the Revenue, the impugned order is quashed and 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.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

19.03.2024 as an addendum to the Show Cause Notice dated 27.12.2023.

¶10Any amount which has already recovered from the petitioner or paid by the petitioner against the tax liability confirmed by the impugned order shall be set off and adjusted towards the pre-deposit of 50% of the disputed tax as ordered above. This will be however subject to verification by the Respondent.

¶11In 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.

¶12It 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 demanded for any other tax period barring the amount demanded under the impugned Order.

¶13In 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.

¶14Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

22.01.2026 ssn To: The Deputy State Tax Officer-I, Medavakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department, Room No.232, 2nd Floor, Nandanam, Chennai-35. C.SARAVANAN, J., ssn and W.M.P.Nos.2401 and 2402 of 2026

22.01.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2401 and 2402 of 2026 M/s.Welldone Weldors Rep.by its Proprietor Mr.Prakasam Sathish 306, Perumbakkam Main Road, Chennai, Tamil Nadu-600 100. ... Petitioner Vs. The Deputy State Tax Officer-I, Medavakkam Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department, Room No.232, 2nd Floor, Nandanam, Chennai-35. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the Impugned Assessment Order dated 19.03.2024 and its consequential DRC-07 dated 19.03.2024 vide Reference No.:ZD330324118266P issued by the respondent and quash the same as arbitrary. For Petitioner : Mr.A.Abdul Rahman For Respondent : Mrs.K.Vasanthamala Government Advocate