Tvl Jothi Enterprises v. The Assistant Commissioner St

ORDER Mrs.P.Selvi, learned Government Advocate 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 Government Advocate for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 23.08.2024, 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 23.08.2024.

¶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.

¶5The learned counsel for the Petitioner appears through Video Conferencing and submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. Page3 of 6

¶6Under 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.

¶7Therefore, 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.

¶8Within 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

23.08.2024 as an addendum to the Show Cause Notice dated 22.05.2024.

¶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 reply/pre-deposit. Subject to the Petitioner complying with the above Page4 of 6 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 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.

¶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.

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 05-03-2026 Index: Yes/No Speaking/Non-speaking order jas Page5 of 6 To The Assistant Commissioner ST JJ Nagar Assessment circle Integrated commercial Taxes and Registration Building 3rd floor, South Tower, Nandanam, Chennai-600 035. WPoNo.o8858oofo2026 C.SARAVANAN,oJ. jas WPoNo.o8858oofo2026 and W.M.P.Nos.9545oando9547oofo2026 05-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.9545 and 9547 of 2026 Tvl Jothi Enterprises, Rep by its Proprietor, A.Pathmanban K.Amaswami, No.4/2 F, 4th Main Road, Nolambur, Mogappair West, Chennai 600 037. ..Petitioner(s) Vs The Assistant Commissioner ST, JJ Nagar Assessment Circle, Integrated commercial Taxes and Registration Building, 3rd floor, South Tower, Nandanam, Chennai-600 035. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned order dated 23.08.2024 bearing GSTIN:33AENPP8921J1Z1/2019-2020 and its consequential DRC 07 bearing Ref.No:ZD3308242169737 dated 23.08.2024 passed by the Respondent and quash the same as arbitrary. For Petitioner(s): Mr.Leelesh Sundaram for M/s.Nathan And Associates For Respondent(s): Mrs.P.Selvi Government Advocate Page2 of 6