Rkk Earth Movers v. Deputy State Tax Officer-1

ORDER Ms.P.Selvi, learned Government Advocate takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the time of admission 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 made in FORM GST DRC-07with Reference No. ZD330424191513J dated

25.04.2024 in GSTIN NO 33CKYPR7740C1ZP/2018-19 of the respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 19.01.2024 wherein the Petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the impugned order dated 25.04.2024.

¶4The Petitioner was also issued with Reminders on 12.03.2024,

04.04.2024 and 12.04.2024 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 hearings. Thus, the impugned Order has been passed. Page3 of 6

¶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. The present Writ Petition has been filed only on 26.03.2026.

¶6At 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 de novo adjudication.

¶7The learned counsel for the Petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-

"Representing counsel on record for the petitioner. Willing to pay 50%"

¶8Recording the above consent, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 50% of the disputed tax in cash 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 GST DRC-01 dated 19.01.2024 together with requisite documents to substantiate the case by treating the impugned Order dated Page4 of 6

25.04.2024 as an addendum to the Show Cause Notice dated 19.01.2024.

¶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 shall also stand automatically vacated.

¶11It is made clear that bank attachment shall be lifted subject to the deposit of 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. Page5 of 6

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 06-04-2026 Index: Yes/No Speaking/Non-speaking order MFA To Deputy State Tax Officer-1 (Also Knwon as Deputy Commercial Tax Officer) Omalur Assessment Circle, Salem . WPoNo.o12340oofo2026 C.SARAVANAN,oJ. MFA WPoNo.o12340oofo2026 and WMPoNos.13482o&o13485oofo2026 06-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.13482 & 13485 of 2026 Rkk Earth Movers Represent by its Proproetor Mr.Palani) 173, Pommidi Main Road, Konkarapatty, Salem- 636351 ..Petitioner(s) Vs Deputy State Tax Officer-1 (Also Known as Deputy Commercial Tax Officer) Omalur Assessment Circle, Salem . ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in FORM GST DRC-07with Reference No. ZD330424191513J dated 25.04.2024 in GSTIN 33CKYPR7740C1ZP/2018-19 and to quash the same. For Petitioner(s): Mr.N Chandirasekar For Respondent(s): Ms.P.Selvi, Government Advocate Page2 of 6