Rr Steels v. The Assistant Commissioner (St),

ORDER Mr.V.Prashanth Kiran, 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 Assessment Order dated 04.11.2025 issued in Form GST DRC-07 for the tax period 2024-2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 05.03.2025 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 04.11.2025. Page2 of 6

¶4The Petitioner was also issued with Reminder on 23.07.2025, 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 01.08.2025. 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 21.01.2026.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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 10% of the disputed tax in cash or Page3 of 6 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 05.03.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

04.11.2025 as an addendum to the Show Cause Notice dated 05.03.2025.

¶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 10% 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. Page4 of 6

¶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.

¶13It is needless 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. 29-01-2026 Index: Yes/No Speaking/Non-speaking order RPP To The Assistant Commissioner (ST), Hosur (South III) Assessment Circle, Krishnagiri District, Tamil Nadu Page5 of 6 WPoNo.o2843oofo2026 C.SARAVANANoJ. RPP WPoNo.o2843oofo2026 AND WMPoNO.o3159oOFo2026,WMPoNO.o3160oOFo2026 29-01-2026 Page6oofo6

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-01-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 3159 OF 2026,WMP NO. 3160 OF 2026 RR Steels represent by Proprietor R.Rosamma W/o. Rajendran, No. 2/131/1 Nethaji Nagar 4th Cross, Mookondapalli, Hosur, Krishnagiri District-635126. Having its principal place of business at D.No.128/9, Andevanapalli, Krishnagiri District 635107 ..Petitioner(s) Vs The Assistant Commissioner (ST), Hosur (South III) Assessment Circle, Krishnagiri District, Tamil Nadu ..Respondent(s) PRAYER Writ Petition filed under Art. 226 of Constitution of India seeking for issuance of Writ of Certiorari, calling for the records pertaining to the impugned proceedings of the Respondent, Order in GSTIN 33BKIPR1388B1Z8/2024- 2025. order dated 04.11.2025, along with DRC-07 consequential demand order Page1 of 6 Ref. ZD331125056321X dated 04.11.2025, and quash the same as illegal, arbitrary, and violative of natural justice. For Petitioner(s): Mr. T.Meganathan For Respondent(s): Mr.V.Prashanth Kiran, Government Advocate