M/S Star Medics v. Assistant Commissioner State Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents 1 and 2.

¶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 1 and 2. Page2 of 7

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 25.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 12.09.2024 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 25.01.2025.

¶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. The present Writ Petition has been filed only on 23.03.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% 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:- " As per Petitioner instructions undertake 25% deposit" Page3 of 7

¶7In view of the above, the case is remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% 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 12.09.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

25.01.2025 as an addendum to the Show Cause Notice dated 12.09.2024.

¶9In case the Petitioner complies with the above stipulations, the 1st 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 25% of the disputed tax as ordered above and the Page4 of 7 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 1st 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 1st 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. 27-03-2026 Index: Yes/No Speaking/Non-speaking order Vv Page5 of 7 To

¶1Assistant Commissioner State Tax Officer Hasthampatty Assessment Circle Salem, Commercial Taxes Department Pitchards Road, Adaikala nagar, hasthampatti, Salem, Tamil nadu 636 007

¶2Commercial Tax Officer Hasthampatty Assessment Circle Salem Commercial Taxes Department Pitchards Road Adaikala Nagar Hasthampatti Salem Tamil Nadu 636007

¶3Indian Overseas Bank Limited Suramangalam Branch No. 4 Subramania Nagar II Salem 636 005 Page6 of 7

C.SARAVANAN, J. VV 27-03-2026 Page7 of 7 Page8 of 7

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP.Nos.12880 and 12881 of 2026 M/s Star Medics Rep by its Sole Proprietor Mr Ramaiyah Ilan Selvan, GSTIN 33ACCPI1302F1ZJ,having shop at,No 10, Mariamman Kovil street, Suramangalam, Salem 636005. ..Petitioner(s) Vs 1. Assistant Commissioner State Tax Officer Hasthampatty Assessment Circle Salem, Commercial Taxes Department Pitchards Road, Adaikala nagar, hasthampatti, Salem, Tamil nadu 636 007 2. Commercial Tax Officer Hasthampatty Assessment Circle Salem Commercial Taxes Department Pitchards Road Adaikala Nagar Hasthampatti Salem Tamil Nadu 636007 3. Indian Overseas Bank Limited Suramangalam Branch No. 4 Subramania Nagar II Salem 636 005 Page1 of 7 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, call for the records of the Respondent No. 1 vide impugned order dated 25.01.2025 bearing reference no. GSTIN33ACCPI1302F1ZJ/2020-21 and consequently quash the order passed by the 1st Respondent under section 73 bearing reference number ZD330125232913P dated 25.01.2025 and direct the 3rd Respondent Bank to defreeze the accounts of the petitioner i.e., A/c. No. 024602000001695 and its Proprietor A/c. No. 0246010000200 maintained in the 3rd Respondent bank and pass such further or other orders. For Petitioner(s): Mr.Leeban Arivalagan For Respondent(s): Mrs.P.Selvi Government Advocate for R1 and R2