Evolution Integrated Technology Private Limited v. Superintendent of Gst and Central Excise

ORDER Mr.R.P.Pragadish, learned Senior Standing Counsel 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 Senior Standing Counsel for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 14.02.2025, which was preceded by a Show Cause Notice in DRC-01 dated 27.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and, has thus suffered the impugned Order dated 14.02.2025.

¶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 long before. However, the present Writ Petition has been filed only on

23.03.2026.

¶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 following endorsement to that effect in the Court bundle which has been extracted hereunder:- Page3 of 6 "Pursuant to direction of Court, the Petitioner shall make/is ready to deposit 25% of tax demanded."

¶7Recording the above consent given by the Petitioner, 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.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 27.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.02.2025 as an addendum to the Show Cause Notice dated 27.11.2024.

¶9In 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 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.

¶10It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Page4 of 6 Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

¶11In 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.

¶12Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶13Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26-03-2026 GV Page5 of 6 To Superintendent of GST and Central Excise Range III, Alandur Division, Chennai South Commissanterate, First Floor, MHU Complex, 692 Anna salai, Nandanam, Chennai 600 035 WPoNo.o11665oofo2026 C.SARAVANANoJ. GV WPoNo.o11665oofo2026 AND WMPoNO.o12717oOFo2026,WMPoNO.o12718oOFo2026 26-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 12717 OF 2026,WMP NO. 12718 OF 2026 Evolution Integrated Technology Private Limited Represented by its Director N. Tamilselvan 11/6, 14th street, nehru colony, nanganallur, Chennai 600 061 ..Petitioner(s) Vs Superintendent of GST and Central Excise Range III, Alandur Division, Chennai South Commissanterate, First Floor, MHU Complex, 692 Anna salai, Nandanam, Chennai 600 035 ..Respondent(s) PRAYER:Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records leading the issuance of the order bearing Order - in original No 28/ 2025 - GST - Supdt. R III dated 14.02.2025 passed by the Respondent herein and quash the same. For Petitioner(s): Mr.Khathiravan C For Respondent(s): MrR.P.Pragadish, SSC Mr.J.Harikirshnan, JSC