Tvl.Jai Durga Envirocare Private Ltd., v. The Deputy State Tax Officer-1,

ORDER Mr.C.Harsharaj, learned Special 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 Special Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 15.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 08.08.2025 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

15.12.2025.

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

30.03.2026.

¶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 and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:- "Petitioner willing to pay 10% disputed amount."

¶6Recording the above consent given by the Petitioner, 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.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 08.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

15.12.2025 as an addendum to the Show Cause Notice dated 08.08.2025.

¶8In 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 if any, shall also stand automatically vacated.

¶9It 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.

¶10In 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.

¶11Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 09-04-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes ssr To The Deputy State Tax Officer-1, Amaindakarai Assessment Circle, No.1, 3rd Floor PAPJM Annex Building, Greams Road, Chennai - 600 006. C.SARAVANAN J. ssr

09-04-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP No. 14098 of 2026 Tvl.Jai Durga Envirocare Private Ltd., Represented by its Managing Director, Thiru.S.Barathimohan, S/o.P.Subbaiyan, AP-732, G Block, 2nd street, 11th main road, Anna Nagar, Chennai - 600 040. Petitioner(s) Vs The Deputy State Tax Officer-1, Amaindakarai Assessment Circle, No.1, 3rd Floor PAPJM Annex Building, Greams Road, Chennai - 600 006. Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the Respondent in FORM GST DRC-07 vide Ref. No.ZD3312252233410/2021-2022 dated 15.12.2025 in connection with detailed order in GSTIN No. 33AAECJ4399Q1ZT/2021-2022 dated 15.12.2025 and quash the same and pass such further or other orders as this Court may deem fit and proper in the circumstances of the case and thus render Justice. For Petitioner(s): Mr.V.Chinnasamy For Respondent(s): Mr.C.Harsharaj Special Government Pleader