Ganapathiappagounder Kandasamy v. The Assisant Commissioner ( St) Fac

ORDER Mrs.K.Vasanthamala, 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 Orders dated 19.06.2025 & 04.02.2026, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.04.2025 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 Orders dated 19.06.2025 &

04.02.2026.

¶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 16.02.2026. Page3 of 6

¶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 endorsement to that effect in the Court bundle which has been extracted hereunder:- "On instructions from petitioner. I am given consent to pay 25% of the tax demand."

¶7Recording the above submission, the case is remitted back to the 1st 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 GST DRC-01 dated 29.04.2025 together with requisite documents to substantiate the case by treating the impugned Orders dated

19.06.2025 & 04.02.2026 as an addendum to the Show Cause Notice dated

29.04.2025.

¶9In case the Petitioner complies with the above stipulations, the 1st Respondent shall proceed to pass a final order on merits and in accordance with Page4 of 6 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.

¶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 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 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.

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

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

26.02.2026 kmm Page5 of 6 To

¶1The Assistant Commissioner (ST), FAC Saravanampatti East Circle, Coimbatore – 18.

¶2The State Tax Officer, (also known as Commercial Tax Officer) Saravanampatti East Circle, Coimbatore. Page6 of 6

C.SARAVANAN, J. kmm W.P.No.7842 of 2026

26.02.2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.02.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.7842 of 2026 and W.M.P.Nos.8453 & 8456 of 2026 Ganapathiappagounder Kandasamy, Proprietor, Tvl. Durai Construction, 1/1, Senthottam, Lenin Street, Vilankurichi, Coimbatore, Tamil Nadu – 641035. ..Petitioner Vs 1. The Assistant Commissioner (ST), FAC Saravanampatti East Circle, Coimbatore – 18. 2. The State Tax Officer, (also known as Commercial Tax Officer) Saravanampatti East Circle, Coimbatore. ..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 on the files of the 1st Respondent herein in GSTIN: 33BZDPK5771R2ZP/2023-24 dated 19.06.2025, Order under section 74 of the TNGST Act, 2017 and the summary of the order in Form GST DRC-07 both dated 19.06.2025 issued in Reference No: ZD3306252079756 and Consequential Rectification order passed by the 2nd Respondent in GST: 33BZDPK5771R2ZP (Feb 2024)-2023-2024 dated 04.02.2026 and quash the same. Page2 of 6 For Petitioner : Mr.A.N.R.Jayaprathap For Respondents : Mrs.K.Vasanthamala, Government Advocate.