M/S. Twinpro Exim Enterprises v. The Assistant Commissioner (St)

ORDER Mrs.P.Selvi, learned Government Advocate 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 Government Advocate for the Respondents.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 02.09.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 19.07.2025 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

02.09.2025.

¶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

19.02.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 15% 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: "The petitioner agrees to deposit 15% of the disputed Tax amount."

¶7Under similar circumstances, Orders have been quashed and cases have been remitted back to the 1st 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 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 15% 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 19.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

02.09.2025 as an addendum to the Show Cause Notice dated 19.07.2025.

¶10In case the Petitioner complies with the above stipulations, the 1st 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 15% 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 Respondents are 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 1st 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.

02.03.2026 kmm Index:Yes/No Speaking/Non-speaking order Internet:Yes To:

¶1The Assistant Commissioner (ST), Vadavalli Assessment Circle, Coimbatore, Tamil Nadu.

¶2The Deputy Commissioner (ct) GST Appeals, Commercial Taxes Department, Coimbatore, Tamil Nadu. C.SARAVANAN J. kmm

W.P.No.7102 of 2026 and W.M.P.Nos.7711 & 7714 of 2026

02.03.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.03.2026 CORAM: THE HONOURABLE MR.JUSTICE C. SARAVANAN W.P.No.7102 of 2026 and W.M.P.Nos.7711 & 7714 of 2026 M/s. Twinpro Exim Enterprises, Rep. by its Partner Mr.V.Arulanandam, 5, Krishnaraja Nagar, PN Pudur, Coimbatore, Tamil Nadu – 641 041. ...Petitioner Vs. 1. The Assistant Commissioner (ST), Vadavalli Assessment Circle, Coimbatore, Tamil Nadu. 2. The Deputy Commissioner (ct) GST Appeals, Commercial Taxes Department, Coimbatore, Tamil Nadu. ...Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned Assessment Order in Ref.No.ZD330925031190Q dated 03.09.2025 under Section 73 of the CGST/TNGST Act, 2017, and uploaded the same along with the summary of order in DRC 07 for the Financial year 2021-22 from the files of the first respondent herein and quash the same. For Petitioner : Ms.H.Shridevi For Respondents : Mrs.P.Selvi Government Advocate