Tvl.Pazhamudhir Nilayam Llp v. The Assistant Commissioner(St)

ORDER Mr. V.Prashanth Kiran, the learned Government Advocate, takes notice on behalf of 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 Government Advocate for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 26.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.09.2025 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

26.12.2025.

¶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. The present Writ Petition has been filed only on

01.04.2026 within condonable period of limitation. Page3 of 6

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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:- "The Petitioner pay 10% of the disputed tax "

¶7Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% 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 25.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

26.12.2025 as an addendum to the Show Cause Notice dated 25.09.2025.

¶9In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months Page4 of 6 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 10% 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. Connected Writ Miscellaneous Petitions are closed. 09-04-2026 SMN Index: Yes/No Speaking/Non-speaking order Page5 of 6 To The Assistant Commissioner(st) Amaindakarai Assessment Circle, PAPJM (Annex) Building,3rd Floor, No.1, Greams Road, Chennai-600 006. WPoNo.o13244oofo2026 C.SARAVANAN,oJ. smn WPoNo.o13244oofo2026oand W.M.P.No.14500oofo2026 09-04-2026 (1/3) Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 13244 of 2026 and W.M.P.No.14500 of 2026 Tvl.Pazhamudhir Nilayam LLP Rep by its Partner, Thiru.Ravichandran, S/o.Subbiah, Ground Floor.Door No.46/1, New No.92/1, 3rd Avenue, 5th Main Road, T-Block, Anna Nagar, Chennai-600 040. ..Petitioner(s) Vs The Assistant Commissioner(st) Amaindakarai Assessment Circle, PAPJM (Annex) Building,3rd Floor, No.1, Greams Road, Chennai-600 006. ..Respondent(s) Prayer: This Writ petition is filed article 226 of the Constitution of India to issue of a Writ of Certiorari calling for the records of the respondent in FORM GST DRC-07 vide Ref. No ZD331225404445R/2021-2022 dated 26.12.2025 in connection with detailed order in GSTIN No. 33AAYFP8453A1ZZ/2021-2022 dated 26.12.2025 and quash the same and pass orders For Petitioner(s): Chinnasamy V M.Ramiah R.Sitharthan K.Palaniammal D.Bhoopalan For Respondent(s): Mr. V.Prashanth Kiran, Government Advocate, Page2 of 6