Tvl Micro Technology Enterprises v. Assistant Commissioner(St),

ORDER Mr.C,Harsharaj, learned Special Government Pleader takes notice for 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 is before this Court against the impugned order dated 27.06.2025 which was preceded by a Show Cause Notice in Form GST DRC-01 dated 04.07.2023.

¶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 17.02.2026.

¶5At this stage, the learned counsel for the Petitioner submit that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle. Page3 of 6

¶6Following the consistent view taken by this Court under similar circumstances, 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 from the Petitioner's Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 04.07.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

27.06.2025 as an addendum to the Show Cause Notice dated 04.07.2023.

¶8In 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 raised/vacated.

¶9It 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. Page4 of 6

¶10In 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.

¶11Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-02-2026 Index: Yes/No Speaking/Non-speaking order AV Page5 of 6 To The Assistant Commissioner(ST), Padi Assessment Circle, Integrated Commercial Taxes and Registration Department Building, Room No. 426, 4th floor, Nandanam, Chennai -600035. WPoNo.o6638oofo2026 C.SARAVANAN,oJ. AV WPoNo.o6638oofo2026 and WMPoNos.7210o&o7212oofo2026 27-02-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.7210 & 7212 of 2026 Tvl Micro Technology Enterprises Represented by its Partners, Mrs. Radhika Premkumar and Mr. Ponraj Muthukamatchi, No. 26, Kuppusamy street, Balaji Nagar, Padi, Chennai 600050 ..Petitioner(s) Vs Assistant Commissioner(ST), Padi Assessment Circle, Integrated Commercial Taxes and Registration Department Building, Room No. 426, 4th floor, Nandanam, Chennai -600035. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records pertaining to the Order under Form GST DRC -07 bearing Reference No. ZD3306253083699 dated 27.06.2025, issued by the respondent and quash the same and to remand back to the respondent and direct the respondent to pass fresh orders in accordance with law For Petitioner(s): M/s.C.Bosco For Respondent(s): Mr.C.Harsharaj Special Government Pleader Page2 of 6