Mr G Karunanidhi v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5452, 5453, 5455, 5457, 5462 and 5463 of 2026 G.Karunanidhi

... Petitioner in all W.Ps.

Vs. The State Tax Officer, Alandur Assessment Circle, Integrated Commercial Taxes and Registration Department, 3rd Floor, South Tower, Anna Salai, Nandanam, Chennai – 600 035. ... Respondent in all W.Ps. Prayer in W.P.No.4885 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the detailed Impugned Order bearing Reference No.GSTIN:33ADVPT0091L1ZY/2020-21 dated 21.02.2025 along with Summary Order bearing Reference Number:ZD330225221654Q dated

21.02.2025 passed by the Respondent and quash the same. Prayer in W.P.No.4890 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the detailed Impugned Order bearing Reference No.GSTIN:33ADVPT0091L1ZY/2017-18 dated 28.01.2025 along with Summary Order bearing Reference Number:ZD330125276815B dated

29.01.2025 passed by the Respondent and quash the same. Prayer in W.P.No.4896 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the detailed Impugned Order bearing Reference No.GSTIN:33ADVPT0091L1ZY/2019-20 dated 21.08.2024 along with Summary Order bearing Reference Number:ZD3308241871474 dated

21.08.2024 passed by the Respondent and quash the same.

For Petitioner : Mr.P.Gowtham (in all W.Ps) For Respondent : Mrs.K.Vasanthamala (in all W.Ps) Government Advocate COMMON ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent.

¶2By this common order, all these Writ Petitions are 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 these Writ Petitions, the Petitioner has challenged the following impugned assessment orders passed for the respective Tax Periods as detailed below:- Sl. W.P.Nos Tax Period Date of Form GST DRC – 01 (SCNs) Date

of Impugned Assessment order W.P.No.4885 of 2026 2020-2021

24.11.2024

21.02.2025 W.P.No.4890 of 2026 2017-2018

04.08.2024

28.01.2025 W.P.No.4896 of 2026 2019-2020

24.05.2024

21.08.2024

¶4The Petitioner is the husband of late K.Thangam, who died on

10.02.2023. After her death, the Petitioner through the Auditor filed an application for cancellation of the GST Registration on 20.09.2023. Thereafter, the registration was cancelled on 21.09.2023 with effect from

31.08.2023 in accordance with the cancellation order in Form GST REG – 19 dated 21.09.2023 and Form – 10 was also filed on 21.12.2023 for declaring NIL liability.

¶5Thereafter, the above mentioned Show Cause Notices in Form GST DRC – 01 were issued at the address given at the time for cancellation of the GST registration on application dated 20.09.2023. However, these notices which have now culminated in the respective impugned Assessment orders were not responded by the Petitioner.

¶6The learned counsel for the Petitioner has placed reliance on the decision of this Court in W.P.No.20291 of 2025 vide order dated 08.07.2025 in the case of Mr.V.V.Subaash Vs. The State Tax Officer, (Also known as Commercial Tax Officer), Thirukzhukundram, Chengalpattu.

¶7At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax confirmed vide each of the impugned orders 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.

¶9I have considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

¶10Taking note of the fact that there is a considerable delay in approaching this Court in challenging the respective impugned orders, the respective impugned orders are quashed and these cases are remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax confirmed vide each of the respective impugned orders 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.

¶11Within such time, the Petitioner shall also file a separate reply to the respective Show Cause Notices in GST DRC-01 together with requisite documents to substantiate the case by treating the respective impugned Orders as an addendum to the respective Show Cause Notices.

¶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 25% of the disputed tax confirmed vide each of the respective impugned orders 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 these Writ Petitions were dismissed in limine today.

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

¶16These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

16.02.2026 jas To: The State Tax Officer, Alandur Assessment Circle, Integrated Commercial Taxes and Registration Department, 3rd Floor, South Tower, Anna Salai, Nandanam, Chennai – 600 035. W.P.Nos.4885,o4890oando4896oofo2026 C.SARAVANAN,oJ. jas W.P.Nos.4885,o4890oando4896oofo2026 and oW.M.P.Nos.5452,o5453,o5455,o5457,o5462oando5463oofo2026

16.02.2026