P.Sekar Contractor, v. Deputy State Tax Officer,

ORDER Mrs.P.Selvi, 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 Order dated 29.03.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 16.06.2023 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 29.03.2025.

¶4The Petitioner was also issued with Reminders on 26.07.2023,

14.09.2023 and 03.10.2023, 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 07.08.2023 and

09.10.2023. 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 28.01.2026.

¶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 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 16.06.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

29.03.2025 as an addendum to the Show Cause Notice dated 16.06.2023.

¶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 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 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 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.

02.02.2026 jas To: The Deputy State Tax Officer, Kallakurichi Assessment Circle, No.33/1, Nepal Street, Kallakurichi – 606 202.

C.SARAVANAN, J. jas and W.M.P.Nos.3689 and 3694 of 2026

02.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.3689 and 3694 of 2026 P.Sekar Contractor, Represented by its Proprietor, Sekar. ... Petitioner Vs. The Deputy State Tax Officer, Kallakurichi Assessment Circle, No.33/1, Nepal Street, Kallakurichi – 606 202. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the Respondent herein in impugned order in Form DRC – 07 having reference No.ZD330325259652E dated 29.03.2025 for the Financial Year 2022-23 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of principles of natural justice and consequently direct the respondent to consider the matter afresh on merits and after providing opportunity of personal hearing. For Petitioner : Mr.V.Parthiban For Respondent : Mrs.P.Selvi Government Advocate