Hotel Raaj Bhaavan 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 01.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.09.2025 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 Order dated 01.12.2025.

¶4The present Writ Petition has been filed only on 24.02.2026, within the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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 is extracted hereunder:- "On instructions from the petitioner, I have given consent to pay 10% as a pre-deposit condition for Remand."

¶7Under 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 10% 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.

¶8Therefore, 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 10% 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.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

01.12.2025 as an addendum to the Show Cause Notice dated 25.09.2025.

¶10In 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.

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 10% 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.

¶12In 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.

¶13Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

25.02.2026 kmm Index:Yes/No Speaking/Non-speaking order Internet:Yes To The Assistant Commissioner (ST), Valluvarkottam Assessment Circle, 6th Floor, PAPJM Building, Greams Road, Chennai – 600 006. C.SARAVANAN J. kmm W.P.No.7851 of 2026 and W.M.P.Nos.8464 & 8465 of 2026

26.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.02.2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN W.P.No.7851 of 2026 and W.M.P.Nos.8464 & 8465 of 2026 Hotel Raaj Bhaavan, Represented by its Partner, Chellar Ramakrishna Bhaalak Krishna Bhat, No.4, Hotel Sangeta, Dr.Thirumurthy Nagar Main Road, Nungambakkam, Chennai – 600 034. Petitioner Vs The Assistant Commissioner (ST), Valluvarkottam Assessment Circle, 6th Floor, PAPJM Building, Greams Road, Chennai – 600 006. 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 the Respondent impugned order in Reference Number ZD 331 225 012 706R/2021-22 dated 01.12.2025 and quash the same as arbitrary, illegal. For Petitioner: For Respondent: Mr.V.Vijayalakshmi Mr.C.Harsharaj, Special Government Pleader.