M/S.Suha Drugs Distributors v. The Deputy Commissioner

Order Mr.C.Harsharaj, learned Special 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 Special Government Pleader for the Respondents.

¶3In this writ petition, the petitioner is before this Court against the impugned order dated 26.10.2024 passed by the first respondent whereby the appeal filed by the petitioner against the order dated 27.12.2023 on 08.06.2024 as rejected on the ground of limitation.

¶4The learned counsel for the petitioner submits that the petitioner has a fair chance succeeding in the case in the light of Circular No.183/15/2022-GST [F.No.CBIC-20001/2/2022-GST] dated 27.12.2022 and also in view of the order passed by the Madurai Bench of Madras High Court in W.P.

(MD)No.5469 of 2023 vide order dated 25.06.2024.

¶5The learned counsel for the petitioner further submits that the order dated 27.12.2023 is an exparte order. Therefore, the learned counsel prays that Page3 of 6 the matter may be remanded back to the second respondent and that the impugned order passed by the first respondent may be quashed.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit another 40% of the disputed tax over and above the 10% already pre-deposited at the time of filing the appeal before the 1st Respondent as a condition for denovo adjudication.

¶7The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- "I am willing to pay 40% of tax and will instruct the party"

¶8Following the consistent view taken by this Court under similar circumstances, the case is remitted back to the 2nd respondent to pass a fresh order on merits in the light of the order of this Court dated 25.06.2024, subject to the Petitioner depositing an additional 40% of the disputed tax in cash, over and above the 10% already pre-deposited at the time of filing the appeal before the 1st Respondent on 08.06.2024. The said amount shall be deposited within a period of 30 days from the date of receipt of copy of this order.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 13.11.2023 together with requisite Page4 of 6 documents to substantiate the case by treating the impugned Order dated

26.10.2024 as an addendum to the Show Cause Notice dated 13.11.2023.

¶10In case the Petitioner complies with the above stipulations, the 2nd 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 raised/vacated.

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing another 40% 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 2nd 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 2nd Respondent shall give due notice to the Petitioner. Page5 of 6

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-02-2026 Index: Yes/No Speaking/Non-speaking order AV To

¶1The Deputy Commissioner O/o.The Deputy Commissionerate (ST)(GST)(Appeal) Integrated New commercial Taxes building III floor, Pudur B Village, Erode-638 002

¶2The Assistant commissioner (GST) Gobichettipalayam, Erode, Tamil Nadu Page6 of 6 C.SARAVANAN J. AV AND WMP Nos. 6990 & 6992 OF 2026 27-02-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos.6990 & 6992 of 2026 M/s.Suha Drug Distributors Rep by its Managing Partner N Shanmugam, No.21A, 1st Floor, KVB upstairs, Cutcherry street, Gobichettipalayam, Erode, Tamil Nadu-638452 ..Petitioner(s) Vs 1. The Deputy Commissioner O/o.The Deputy Commissioner (ST)(GST) (Appeal), Integrated New Commercial Taxes Building III floor, Pudur B Village, Erode-638 002 2. The Assistant Commissioner (GST) Gobichettipalayam, Erode, Tamil Nadu-638452 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for records pertaining to the impugned order dated 26.10.2024 in ZD331024201833Z passed by the 1st respondent and quash the same. For Petitioner(s): Mr.Ramana Kumar B For Respondent(s): Mr.C.Harsharaj Special Government Pleader. Page2 of 6