Tvl Murali Machine Works v. The 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 has challenged the impugned Order dated 03.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 22.05.2024 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 03.08.2024.

¶4The Petitioner was also issued with Reminders on 29.06.2024,

09.07.2024 and 25.07.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 08.07.2024,

18.07.2024 and 01.08.2024. 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 10.02.2026.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle.

¶7The learned Government Advocate for the Respondent has however no objection for the same.

¶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 50% 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.

¶10Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 22.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

03.08.2024 as an addendum to the Show Cause Notice dated 22.05.2024.

¶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 50% 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.

¶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.

24.02.2026 jas To: The Assistant Commissioner (ST), Sholinganallur Assessment Circle, 2nd Floor, Integrated Commercial Taxes Building, Nandanam, Chennai – 600 035.

C.SARAVANAN, J. jas and W.M.P.Nos.6883 and 6885 of 2026

24.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.6883 and 6885 of 2026 Tvl.Murali Machine Works Represented by its Partner Subathira Thangarajan. ... Petitioner Vs. The Assistant Commissioner (ST), Sholinganallur Assessment Circle, 2nd Floor, Integrated Commercial Taxes Building, Nandanam, Chennai – 600 035. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in GSTIN No:33ABHFM4610L1ZB/2019-20 on the files of the Respondent and quashing the impugned order dated 03.08.2024 with the reference No.ZD3308240225040 for the FY 2019-20 passed by the Respondent. For Petitioner : Mr.S.Kabil Dev For Respondent : Mr.C.Harsharaj Special Government Pleader