Tvl Sree Sakthi Petrofil v. The Assistant Commissioner

ORDER Mr. T.N.C. Kaushik, learned Additional Government Pleader, 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 Additional Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the Impugned Order dated 02.09.2025, which was preceded by a Show Cause Notice in Form GST DRC – 01, dated 18.07.2025, 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

02.09.2025.

¶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. However, the present Writ Petition has been filed only on 18.03.2026. Page3 of 6

¶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 the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "Petitioner undertakes to pay 25% of the tax demand vide order dated 02.09.2025"

¶7Recording the above submission, the case is remitted back to the 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 dated 18.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 02.09.2025 as an addendum to the Show Cause Notice dated 18.07.2025.

¶9In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with Page4 of 6 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 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. Consequently, connected miscellaneous petitions are also closed. 26-03-2026 klt Page5 of 6 To The Assistant Commissioner Vadavalli, Coimbatore-II, Coimbatore-641 018. WPoNo.o11541oofo2026 C.SARAVANAN,oJ. klt WPoNo.o11541oofo2026 and WMPoNos.12586o&o12588oofo2026 26-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.12586 & 12588 of 2026 Tvl Sree Sakthi Petrofil, GSTIN. 33ACVPJ6185G1Z6, Represented by its Proprietrix Ramachandran Jamunavathy, 49/1, Mettupalayam Road, Coimbatore, Coimbatore, Tamil Nadu - 641 041. ..Petitioner(s) Vs The Assistant Commissioner Vadavalli, Coimbatore- II, Coimbatore- 641 018. ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC-07 bearing reference no. ZD330925031156I/2021-2022 dated 02.09.2025 issued by the Respondent and quash the same. For Petitioner(s): Mr. S.Arvindh For Respondent(s): Mr. T.N.C. Kaushik, Additional Government Pleader Page2 of 6