Ms Shreemookambika Engineering Pvt Ltd v. Commercial Tax Officer

ORDER Mr. V.Prashanth Kiran, the learned Government Advocate, takes notice on behalf of 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 14.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated

14.02.2025.

¶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 long before. The present Writ Petition has been filed only on

17.03.2026.

¶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.

¶6The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " The Petitioner undertake to deposit 50% in order to remand the case to 1st petitioner"

¶7Recording the above consent, 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 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

14.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.

¶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 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.

24.03.2026 Vv To:

¶1Commercial Tax Officer, Hosur (North)-I, Commercial Taxes Building, (Ground Floor) SF No.559/5, Kallakurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram (SO) Krishnagiri-635 115.

¶2Assistant Commissioner (ST) Hosur (North)-I, Assessment Circle, Commercial Taxes Department, 2nd Floor, Seethe Ram Nagat Meadu, Hosur-635 109. .

C.SARAVANAN, J. Vv

24.03.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.03.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12204, 12205 and 12207 of 2026 M/s. Shreemookambika Engineering Pvt Ltd., Represented by its Director Mr.Hari Prasad ... Petitioner Vs. 1. Commercial Tax Officer, Hosur (North)-I, Commercial Taxes Building, (Ground Floor) SF No.559/5, Kallakurikki Village, Collector Office Backside, Samandhamalai Post, Ramapuram (SO) Krishnagiri-635 115. 2. Assistant Commissioner (ST) Hosur (North)-I, Assessment Circle, Commercial Taxes Department, 2nd Floor, Seethe Ram Nagat Meadu, Hosur-635 109. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the entire records relating to the impugned Show Cause Notice bearing Ref.No.ZD331124216315Y dated 25.11.2024 issued by the first respondent and the consequential impugned adjudication order bearing Ref.No.ZD330225141219P dated 14.02.2025 passed by the first respondent, and to quash the same as being illegal, arbitrary, violative of principles of natural justice and contrary to the provisions of the GST Enactments. For Petitioner : Jai Bharath For Respondent : Mr.V.Prashanth Kiran, : Government Advocate