Jayaraman Dhanalakshmi v. The Commercial Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent. Page2 of 6

¶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 08.07.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 30.04.2025 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 08.07.2025.

¶4The Petitioner was also issued with Reminder on 05.06.2025,

24.06.2025 and 01.07.2025 which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. 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 16.02.2026. Page3 of 6

¶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.

¶7The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which is extracted hereunder:- "The petitioner undertakes to pay 25% of tax demanded in the impugned order"

¶8Under 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.

¶9Therefore, 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. Page4 of 6

¶10Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.04.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

08.07.2025 as an addendum to the Show Cause Notice dated 30.04.2025.

¶11In 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.

¶12It 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.

¶13In 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. Page5 of 6

¶14Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 25-02-2026 Index: Yes/No Speaking/Non-speaking order av To The Commercial Tax Officer Thiruvarur Assessment Circle, No.3/216, Pavithiramanikkam Main Road, Thiruvarur-610 001 WPoNo.o6309oofo2026 C.SARAVANAN,oJ. av WPoNo.o6309oofo2026o ando WMP.Nos.6799o&o6800oofo2026 25-02-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.6799 & 6800 of 2026 Jayaraman Dhanalakshmi No. 2/87, South Street, Melaiyur, Nagapattinam 609 111 ..Petitioner(s) Vs The Commercial Tax Officer Thiruvarur Assessment Circle, No.3/216, Pavithiramanikkam Main Road, Thiruvarur-610 001 ..Respondent(s) Prayer in W.P.No.7080 of 2026 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari call for the records pertaining to the impugned order issued vide DRC 07 in Ref. No. ZD330725067995S dated 08.07.2025 by the respondent for the assessment year 2022- 2023 and quash the same. For Petitioner(s): Mr.G.Derrick Sam For Respondent(s): Mrs.P.Selvi Government Advocate