Tvl.Kala Silks v. The Assistant Commissioner (St)

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the 1st 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 1st Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 03.07.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.04.2025 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 03.07.2025.

¶4The Petitioner neither filed any reply nor appeared for the personal hearing fixed on 07.05.2025. 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 22.01.2026.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% 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 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% 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 25.04.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

03.07.2025 as an addendum to the Show Cause Notice dated 25.04.2025.

¶10In 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 shall also stand automatically vacated.

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% 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 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.

¶13Needless to state, before passing any such order, the 1st 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.

23.01.2026 av To:

¶1The Assistant Commissioner (ST) Kondalampatty Assessment Circle, 3rd floor, Commercial Taxes Office Building, Pitchards Road, Hasthampatty, Salem – 636 007.

¶2The Branch Manager City Union Bank Limited, Salem Main Branch, 310, 311, 312, Trichy main Road, Salem – 636 006.

C.SARAVANAN, J. av and W.M.P.Nos.2707, 2708 and 2709 of 2026

23.01.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2707, 2708 and 2709 of 2026 Tvl. Kala Silks Represented by its Proprietor – Nallappan, Sidhan, 20, Old Police Station Street, Kondalampatti, Salem – 636 010. ... Petitioner Vs. 1. The Assistant Commissioner (ST) Kondalampatty Assessment Circle, 3rd floor, Commercial Taxes Office Building, Pitchards Road, Hasthampatty, Salem – 636 007. 2. The Branch Manager City Union Bank Limited, Salem Main Branch, 310, 311, 312, Trichy main Road, Salem – 636 006. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order issued vide DRC in GSTIN.No.33AIJPS2893Q1ZC/2021-2022 dated 03.07.2025 by the first respondent for the assessment year 2021-2022 and quash the same. For Petitioner : Mr.B.Ramana Kumar For R1 : Mrs.P.Selvi Government Advocate