Shri Asera Bijhani Co v. State Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents.

¶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 Respondents.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 21.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated

21.02.2025. Page3 of 6

¶4The Petitioner was also issued with Reminders on 28.12.2024,

20.01.2025 and 21.02.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 07.01.2025, 27.01.2025 and

21.02.2025. Thus, the impugned Order has been passed.

¶5It 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. However, the present Writ Petition has been filed only on

11.03.2026.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit another 15% of the disputed tax over and above 10% already pre-deposited at the time of filing of an appeal against the order dated 21.02.2025 passed by the 1st Respondent before the 2nd Respondent as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle.

¶7Recording the above, order passed by the 2nd Respondent on

15.12.2025 rejecting the Petitioner's appeal dated 12.11.2025 against the order dated 21.02.2025 is quashed and the case is remitted back to the 2nd Respondent Page4 of 6 to pass a fresh order on merits subject to the Petitioner depositing another 15% of the disputed tax over and above 10% already pre-deposited at the time of filing of an appeal 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.

¶8In case there has been any recovery or any other amount paid by the Petitioner towards the tax liability confirmed vide impugned order dated

21.02.2025, the same shall be set off against the pre-deposit of 15% as ordered above.

¶9In case the Petitioner complies with the above stipulations, the 2nd Respondent shall proceed to pass a final order on merits without further reference to the limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

¶10It is made clear that bank attachment shall be lifted subject to the Petitioner depositing another 15% 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. Page5 of 6

¶11In case the Petitioner fails to comply with any of the stipulations, the 2nd 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 2nd 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. 23-03-2026 Index: Yes/No Speaking/Non-speaking order jas To

¶1The State Tax Officer T Nagar Assessment circle, No.46, Greenways road, Raja Annamalaipuram, Chennai-600 028.

¶2Deputy Commissioner (CT), GST Appeal Chennai Central, Greams Road, PAPJM Building,3rd Floor, Chennai 600 006. WPoNo.o10623oofo2026 C.SARAVANAN,oJ. jas WPoNo.o10623oofo2026 and W.M.P.Nos.11520oando11522oofo2026 23-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.11520 and 11522 of 2026 Shri Asera Bijhani Co Rep. by its Proprietrix, Janakidevi Asera, Old No.18, New No. 30, Thiruvengadam 1st Street, Ayodhya Mandapam, West Mambalam, Chennai 600 033. ..Petitioner(s) Vs 1. State Tax Officer, T Nagar Assessment circle, No.46, Greenways Road, Raja Annamalaipuram, Chennai-600 028. 2. Deputy Commissioner (CT), GST Appeal - Chennai Central, Greams Road, PAPJM Building, 3rd Floor, Chennai 600 006. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of impugned order under Section 73 dated 21.02.2025 having Reference No. ZD330225215352Y passed by the 1st respondent for the financial year 2020-21 and Appeal rejection order having Reference No.ZD331225215823O dated 15.12.2025 passed by the 2nd respondent and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and Page2 of 6 consequently direct the second respondent to condone the delay in filing the appeal and thereby directing to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner(s): Mr.M.Govindarajan For Respondent(s): Mrs.P.Selvi Government Advocate