Tvl Brindha Sri Textiles v. The Deputy Commercial Tax Officer

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 9090 of 2026 and WMP Nos. 9813 & 9815 of 2026 WP No. 9093 of 2026 and WMP Nos.9818 & 9819 of 2026 WP No. 9109 of 2026 and WMP Nos.9832 & 9833 of 2026 Tvl. BRINDHA SRI TEXTILES Represented by its Proprietor Barugur Chinnaraj Thiruvengadam 24A, Near Bargur Textile Market, Bargur, Krishnagiri, Tamil Nadu-635 104 ..Petitioner (in all cases) Vs The Deputy Commercial Tax Officer Krishnagiri II, Krishnagiri, Hosur. ..Respondent (in WP.9090 of 2026) The Assistant Commissioner, Krishnagiri -II, Krishnagiri, Hosur. ..Respondent (in WP.9093 & 9109/2026) COMMON PRAYER : Writ Petitions filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari to call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330625025239G/2018-2019 dated 03.06.2025, ZD330725057918W/2018-2019 dated 07.07.2025, and ZD3306243607574/2018-2019 dated 28.06.2024, respectively, issued by the Respondent and quash the same. Page2 of 6 Appearance in all cases: For Petitioner(s): Mr. S. Arivindh For Respondent(s): Mr. T.N.C. Kaushik, Additional Government Pleader COMMON ORDER By this common order, all the three Writ Petitions are being disposed of.

¶2In these Writ Petitions, the Petitioner has challenged the Impugned Assessment Orders passed by the Respondent for the respective Tax periods as detailed below:- W.P.No. Tax Period Date of Show Cause Notice Date of Impugned Assessment Order 9090 of 2026 2018-2019

10.07.2024

03.06.2025 9093 of 2026 2018-2019

08.07.2024

07.07.2025 9109 of 2026 2018-2019

09.11.2023

28.06.2024

¶3It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Assessment Orders have already expired. The present Writ Petitions have been filed only on

03.03.2026.

¶4At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax in W.P.Nos.9090 & 9093 of 2026 and pre-deposit of 50% of the disputed tax in W.P.No.9109 of 2026 and as a condition for denovo adjudication. Page3 of 6

¶5The learned counsel for the Petitioner has also made the following endorsement to that effect in each of the Court bundles which are extracted commonly hereunder:- "In W.P.No.9090 of 2026: The Petitioner is willing to deposit 25% of the tax demand proposed in the Impugned Order dated

03.06.2025.

In W.P.No.9093 of 2026: The Petitioner is willing to deposit 25% of the tax demand proposed in the Impugned Order dated

07.07.2025 In W.P.No.9109 of 2026: The Petitioner is willing to deposit 50% of the tax demand proposed in the Impugned Order dated

28.06.2025."

¶6Under similar circumstances, this Court has, in several cases, quashed the impugned orders and remitted the matter back to the Respondent to pass fresh orders on terms, subject to the 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 25% in W.P.Nos.9090 & 9093 of 2026 and 50% in W.P.No.9109 of 2026, 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. Page4 of 6

¶8Within such time, the Petitioner shall also file replies to the respective Show Cause Notices in GST DRC-01 together with requisite documents to substantiate the defence by treating the respective impugned Assessment Orders as an addendum to the respective Show Cause Notices.

¶9Amount which has already been recovered from the Petitioner or paid by the Petitioner against the disputed tax confirmed vide impugned Assessment Orders shall be adjusted towards the pre-deposit of 25% in W.P.Nos.9090 & 9093 of 2026 and 50% in W.P.No.9109 of 2026, of the disputed tax as ordered above. This will be, however, subject to verification of the Respondent.

¶10In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass final orders 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/lifted.

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% in W.P.Nos.9090 & 9093 of 2026 and 50% in W.P.No.9109 of 2026, of the disputed tax as ordered above and the Petitioner Page5 of 6 not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Assessment Orders.

¶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 these Writ Petitions were dismissed in limine today.

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

¶14These Writ Petitions stand disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are also closed. 09-03-2026 klt To

¶1The Deputy Commercial Tax Officer Krishnagiri II, Krishnagiri, Hosur.

¶2The Assistant Commissioner, Krishnagiri -II, Krishnagiri, Hosur. WPoNo.o9090oofo2026 C.SARAVANAN,oJ. klt WPoNos.9090,o9093o&o9109oofo2026o ando WMPoNos.9813,o9815,o9818,o9819,o9832o&o9833oofo2026 09-03-2026 Page6oofo6