Palanisamy Arun Prasanth v. The Assistant Commissioner (St)

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 order dated

20.02.2025 issued in Form GST DRC – 07 for the tax period 2020-2021. Pursuant to which, the petitioner filed an application for rectification on

05.10.2025. However, the said application was rejected by an order dated

08.11.2025 passed under Section 161 of the respective GST Enactments. The impugned order is an exparte order.

¶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 29.01.2026. Page3 of 6

¶5At 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.

¶6Under 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.

¶7Therefore, 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 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.

¶8Within 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

20.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024. Page4 of 6

¶9In 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.

¶10It 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.

¶11In 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.

¶12Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. Page5 of 6

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 30-01-2026 Index: Yes/No Speaking/Non-speaking order av To The Assistant Commissioner (ST) Palladam -2 Assessment Circle, Tiruppur, Tamil Nadu. Page6 of 6

C.SARAVANAN, J. av 30-01-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-01-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.3494 & 3495 of 2026 Palanisamy Arun Prasanth Proprietor of M/s. Sri Jaivel Cotton Mill, 1/261B, Kaikalan Thottam, K. Ayyampalayam Post Palladam, Tiruppur, Tamil Nadu- 641662 ..Petitioner(s) Vs The Assistant Commissioner (ST) Palladam -2 Assessment Circle, Tiruppur, Tamil Nadu. ..Respondent(s) 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 proceedings passed by the Respondent in the order vide GSTIN-33BRHPA4711M1Z0/2020-21 dated 20.02.2025 along with impugned consequential order through FORM GST DRC-07 bearing Ref No. ZD3302251956648 along with Impugned order of Rejection of application for rectification bearing Ref No. ZD3311251321630 for the financial year 2020- 2021, to quash the same. Page2 of 6 For Petitioner(s): Mr.J.R.Devanand For Respondent(s): Mrs.K.Vasanthamala Government Advocate