Krishnasamy Mohan v. Assistant Commissioner

ORDER Mr.TNC.Kaushik, learned Additional Government Pleader 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 Government Advocate for the Respondent.

¶3The petitioner is the legal heir of the late Mr.M.Rajaprabhu, who died on 14.12.2025.

¶4In this Writ Petition, the Petitioner has challenged the impugned Order dated 19.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 23.05.2024 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

19.08.2024.

¶5The Petitioner was also issued with Reminders on 04.07.2024,

23.07.2024 and 05.08.2024, 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, 26.07.2024 and

08.08.2024. Thus, the impugned Orders have been passed. Page3 of 6

¶6It is noticed that the limitation for filing an appeal is prescribed under Section 107 of the respective GST Enactments, 2017, against the impugned Assessment Order has already expired. However, the present Writ Petition has been filed only on 20.02.2026.

¶7At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 1,00,000/- of the disputed tax as a condition for denovo adjudication.

¶8The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "Agree to pay Rs.1 lakh"

¶9Recording 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 a sum of Rs.1,00,000/- 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 23.05.2024 together with requisite Page4 of 6 documents to substantiate the case by treating the impugned Order dated

19.08.2024 as an addendum to the Show Cause Notice dated 23.05.2024.

¶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 if any, shall also stand automatically vacated.

¶12It is made clear that bank attachment shall be lifted subject to the Petitioner depositing a sum of Rs.1,00,000/- 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. Page5 of 6

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

02.03.2026 Index: Yes/No Speaking/Non-speaking order kmm To The Assistant Commissioner, MMDA Colony, Central -1, Chennai Central, Tamil Nadu. Page6 of 6

C.SARAVANAN, J. kmm W.P.No.7352 of 2026

02.03.2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.03.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.7352 of 2026 and W.M.P.Nos.7907 & 7909 of 2026 Krishnasamy Mohan, a proprietorship firm represented by its [L] proprietor's legal heir, M.Rajaprabhu, 29/15B, 2, Railway Colony 2nd Street, N.M.Road, Aminjikarai, Chennai, Tamilnadu - 600 029. ..Petitioner Vs The Assistant Commissioner, MMDA Colony, Central -1, Chennai Central, Tamil Nadu. ..Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of Order of Assessment in DRC-07 bearing Reference: ZD330824158064F in GSTIN/ID: 33AAKPM0468N1ZD / APR 2019 - MAR 2020 dated 19.08.2024 passed by the respondent and to quash the same. For Petitioner : Mr.R.Ganesh Kanna For Respondent : Mr.TNC.Kaushik, Additional Government Pleader.