Tvl Rithanya Textiles v. The Deputy Commissioner Ct

ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondents.

¶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 Respondents.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 06.08.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 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 06.08.2025.

¶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 12.01.2026. Page3 of 7

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner has already pre-deposited 10% of the disputed tax at the time of filing of an appeal on 19.06.2025 and further submits that the Petitioner is willing to additionally pre-deposit 15% of the disputed tax as a condition for denovo adjudication.

¶6The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner is willing to deposit 15% of the disputed tax as directed by this Hon'ble Court."

¶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 impugned order is quashed and the case is remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner additionally depositing 15% of the disputed tax over and above 10% already Page4 of 7 pre-deposited at the time of filing of an appeal on 19.06.2025 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 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

06.08.2025 as an addendum to the Show Cause Notice dated 26.11.2024.

¶10Needless to state, amount which has already recovered from the Petitioner or paid by the Petitioner towards the tax liability confirmed vide impugned order dated 06.08.2025 shall be adjusted towards the pre-deposit of 15% of disputed tax.

¶11In case the Petitioner complies with the above stipulations, the 1st 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. Page5 of 7

¶12It is made clear that bank attachment shall be lifted subject to the Petitioner additionally depositing 15% 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.

¶13In case the Petitioner fails to comply with any of the stipulations, the 1st 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 1st Respondent shall give due notice to the Petitioner.

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 11-03-2026 Index: Yes/No Speaking/Non-speaking order jas Page6 of 7 To

¶1The Deputy Commissioner (CT), Appellate Authority, GST Appeals, Tiruppur.

¶2The Assistant Commissioner (ST), Palladam-2 Assessment Circle, Tiruppur District, Tiruppur. WPoNo.o9362oofo2026 C.SARAVANAN,oJ. jas WPoNo.o9362oofo2026 and W.M.P.No.10087oofo2026 11-03-2026 Page7oofo7

Page1 of 7 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.No.10087 of 2026 Tvl Rithanya Textiles Rep. by its Partner Ramasamy Gounder Chandrasekaran, 3 715A, Sakthi Nagar, Trichy Road, Palladam,Tiruppur 641 662. ..Petitioner(s) Vs 1. The Deputy Commissioner (CT), Appellate Authority, GST Appeals, Tiruppur. 2. The Assistant Commissioner (ST), Palladam-2 Assessment Circle, Tiruppur District, Tiruppur. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the orders pertaining to rejection of appeal order of the 1st Respondent in Form GST APL-02 with reference no. ZD3308250564846 dated 06.08.2025 and quash the same as illegal, devoid of merits and in violation of principles of natural justice. Page2 of 7 For Petitioner(s): Mr.Varun Pandian For Respondent(s): Mr.T.N.C.Kaushik Additional Government Pleader