Tvl Sri Manjunatha Traders v. The Assistant Commissioner (St),

ORDER Mrs.K.Vasanthamala, 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 Special Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 03.12.2024, which was preceded by a Show Cause Notice in Ref.No.ZD331023117653W dated 09.10.2023, 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

03.12.2024.

¶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 10.03.2026.

¶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 following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner accepted to pay 50% of Assessment Disputed Amount."

¶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 Ref.No.ZD331023117653W dated

09.10.2023, together with requisite documents to substantiate the case by treating the impugned Order dated 03.12.2024 as an addendum to the Show Cause Notice dated 09.10.2023.

¶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.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 17-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes kp To The Assistant Commissioner (ST), Hosur (South) III Assessment Circle, Integrated Commercial Tax Building, Ground Floor, Seetharam Medu, Old Bus stand, Hosur 635 109 C.SARAVANAN J. kp

17-03-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-03-2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos.10860 & 10862 of 2026 Tvl Sri Manjunatha Traders It's represent by Proprietor Manjunath 42, Vinayagar Kovil Street, Kelamangalam, Krishnagiri 635113 Having its principal place of business at, D.No.11, 11/1, 11/2,Nehru Nagar Street,Kelamangalam Road, Kelamangalam, Krishnagiri 635113. Petitioner(s) Vs The Assistant Commissioner (ST), Hosur (South) III Assessment Circle, Integrated Commercial Tax Building, Ground Floor, Seetharam Medu, Old Bus stand, Hosur 635 109. Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned proceedings of the Respondent, Order in GSTIN 33ARVPM2423M1ZE/2018-2019 order dated 03.12.2024, along with DRC-07 consequential demand order Ref. ZD331224020949F dated 03.12.2024, and quash the same. For Petitioner(s): Mr.K. Muruganandham For Respondent: Mrs.K.Vasanthamala Government Advocate