Tvl Seating Solution India Pvt Ltd 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 26.06.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 18.12.2023 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 26.06.2024.

¶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 23.02.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. Page3 of 6

¶6The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner agrees to deposit 50% of the disputed tax demand."

¶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 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.

¶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 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.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 18.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

26.06.2024 as an addendum to the Show Cause Notice dated 18.12.2023. Page4 of 6

¶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 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.

¶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. Page5 of 6

¶14This 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 To The Assistant Commissioner (ST) Velandipalayam circle, Coimbatore, Tamil nadu. WPoNo.o8727oofo2026 C.SARAVANAN,oJ. jas WPoNo.o8727oofo2026 and W.M.P.Nos.9399oando9400oofo2026 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.9399 and 9400 of 2026 Tvl Seating Solution India Pvt Ltd, Rep. by its Authorized Signatory Mr. V. Madhusudan No.26/3, Thatchan Thottam, Edayarpalayam,Coimbatore, Tamil Nadu 641 025. ..Petitioner(s) Vs The Assistant Commissioner (ST) Velandipalayam circle, Coimbatore, Tamil nadu. ..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 Assessment Order in Ref.No.ZD330624312642P dated 26.06.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2020-21 from the files of the respondent herein, quash the same. For Petitioner(s): M/s.G.Kumudhaa For Respondent(s): Mrs.P.Selvi Government Advocate Page2 of 6