Tvl S2 Integrators Private Limited v. The State Tax Officer(St)(Fac)

ORDER Mr.C.Harsharaj, the 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 27.01.2025 whereby the proposal in Show Cause Notice in DRC – 01 dated 11.02.2023 has been confirmed in the absence of reply despite several reminders to the petitioner.

¶4The learned counsel for the petitioner submits that the entire disputed tax has already been recovered on 28.04.2025 from the petitioner's Electronic Credit Ledger.

¶5However, the learned Special Government Pleader is unable to verify the same.

¶6Following the consistent view taken by this Court under similar circumstances, the case is remitted back to the respondent to pass a fresh order Page3 of 6 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. After due verification, any amount already recovered from the petitioner's bank account shall be adjusted towards the said 25% of disputed tax. In case the amount already recovered, as stated above, exceeds or satisfies the 25% pre-deposit requirement, no further amount shall be required to be deposited for the purpose of redoing the proceedings.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 11.02.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

27.01.2025 as an addendum to the Show Cause Notice dated 11.02.2023.

¶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 deposit of 25% of the disputed tax as ordered above and the Petitioner is not in Page4 of 6 arrears of any amount barring the amount demanded under the impugned Order.

¶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. 26-02-2026 Index: Yes/No Speaking/Non-speaking order BKN Page5 of 6 To: The State Tax Officer(st)(fac) Nandanam Assessment circle No.46, Pasumpon Muthuramalingam salai R.A.Puram Chennai-28 Page6 of 6

C.SARAVANAN, J. BKN 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 and W.M.P.No.7761 & 7763 of 2026 Tvl. S2 Integrators Private Limited Formerly Known as Sri Granth Software Private LimitedRep by its Director/Authorized Signatory Mr. Mohamed Yousuf, 547, Anna Salai, Nandanam,Chennai-600 035 ..Petitioner(s) Vs The State Tax Officer(st)(fac) Nandanam Assessment circle No.46, Pasumpon Muthuramalingam salai R.A.Puram Chennai-28 ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus calling for the records on the file of the Respondent in the impugned proceedings against the impugned order bearing reference No. GSTIN 33AABCU8048A1ZO/2017-18 dated 27.01.2025 passed by the Respondent, under the provisions of CGST Act, 2017 and quash the same and consequently direct the respondent to pass DE NOVO order For Petitioner(s): Ms.Shainsha For Respondent(s): Mr.C.Harsharaj, Special Government Pleader Page2 of 6