M/S.Abikesh Tradings v. Assistant Commissioner (St)

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the respondent.

¶2With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.

¶3In this Writ Petition, the petitioner has challenged the impugned Order dated 24.06.2024 passed under Section 73 of the respective GST enactments, for the tax period 2019 - 2020.

¶4By the impugned order, the demand proposed in the Show Cause Notice in DRC-01 dated 27.01.2023 has been confirmed, as the petitioner failed to reply to the said show cause notice.

¶5It is noticed that the statutory limitation for filing an appeal under Section 107 of the respective GST enactments, against the impugned order has already expired. The present writ petition has been filed only on

05.02.2026.

¶6The learned counsel for the petitioner would submit that the petitioner is willing to deposit 50% of the disputed tax confirmed by the impugned order dated 24.06.2024, and therefore, the learned counsel seeks one opportunity for de novo adjudication.

¶7Under similar circumstances, orders have been quashed and cases have been remitted back 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 50% of the disputed tax in cash 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 impugned Show Cause Notice dated 27.01.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

24.06.2024 as an addendum to the aforesaid show cause notice.

¶10Subject to the petitioner complying with the above stipulations, the respondent shall proceed to pass fresh 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.

¶11It is needless to state that, before passing any such order, the petitioner shall be heard.

¶12The attachment of the petitioner's bank account shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.

¶13It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and the petitioner is not in arrears of any other amount barring the amount demanded under the impugned order.

¶14In 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.

¶15This Writ Petition stands disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs.

11.02.2026 raja To The Assistant Commissioner (ST) Tiruppur Lakshmi Nagar Assessment Circle, Tiruppur.

C.SARAVANAN, J. raja

11.02.2026 (2/2)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5371 & 5373 of 2026 M/s. Abikesh Tradings Represented by its Proprietor Dandapani Ganesh Kumar 71/6A, M.G.R. Nagar, 3rd Street, PN Road, Tiruppur, Tamilnadu – 641602. ... Petitioner Vs. Assistant Commissioner (ST) [Also Known as Assistant Commissioner] Tiruppur Lakshmi Nagar Assessment Circle, Tiruppur. ... Respondent 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 files of the Respondent FORM GST-07 with Reference No.ZD330624274153J dated 24.06.2024 along with detailed order in GSTIN: 33AGSPG0192R1ZU / 2019-2020 dated 24.06.2024 for the assessment period 2019-2020 and quash the same and remand the matter for personal hearing. For Petitioner : Mr.M.Raju Sharma For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate