Karuppasamy Selvaraj v. Deputy State Tax Officer II

ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice on behalf of 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 Special Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 30.06.2025, 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 30.06.2025.

¶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 25.02.2026. 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.

¶6The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " Be pleased to remand back to A.O with a condition to pay 25% of total tax liability"

¶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 Page4 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

30.06.2025 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 if any, 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. Page5 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.

¶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. 09-03-2026 Index: Yes/No Speaking/Non-speaking order VV To Deputy State Tax Officer II PN Palayam Assessment Circle, Coimbaotre 641 018 Page6 of 6

C.SARAVANAN, J. VV 09-03-2026 Page7 of 6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP.Nos.8814 and 8818 of 2026 Karuppasamy Selvaraj Proprietorship of Vinu Engineering No. 30, M.G.R Nagar KNGPudur, Kavundampalayam, Coimbatore, Tamil Nadu 641030 ..Petitioner(s) Vs Deputy State Tax Officer II PN Palayam Assessment Circle, Coimbaotre 641 018 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondent leading to the issuance of Impugned Order dated 30.06.2025 vide Ref No ZD330625335732F/ 2021-22 passed by the Respondent and quash the same, and consequently direct the Respondent to re- adjudicate the Show Cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law or pass further orders as it may deem fit and appropriate in the facts and circumstances of the case and thus render justice. Page2 of 6 For Petitioner(s): Mr.Sathyanarayana Ag For Respondent(s): Mr.C.Harsharaj,