M/S.Swot Technologies Private Limited v. The Assistant Commissioner (St)(Fac)

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

¶2The Petitioner is before this Court against the impugned Order dated 29.08.2024 whereby the proposal in the Show Cause Notice in GST DRC-01 dated 20.05.2024 has been confirmed.

¶3It is noticed that the Petitioner has also replied to the same in GST DRC-06 on 20.06.2024.

¶4Learned counsel for the Petitioner submits that the reply filed by the Petitioner was vague and therefore it has resulted in an adverse order.

¶5Learned counsel for the Petitioner submits that the Petitioner is willing to deposit 50% of the disputed tax as a condition for de novo adjudication.

¶6Learned Government Advocate for the Respondent has no objection for the above arrangement.

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

"The Petitioner consents to deposit 50% of tax component for denovo adjudication."

¶8Recording the same, the case is remitted back to the Respondent to pass a fresh order in lieu of the impugned Order dated 29.08.2024 subject to the Petitioner depositing 50% 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.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 20.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

29.08.2024 as an addendum to the Show Cause Notice dated 20.05.2024.

¶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.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

02.04.2026 arb To: The Assistant Commissioner (ST) (FAC), K.K.Nagar Assessment Circle, Greams Road, Annex Building, Chennai – 600 006.

C.SARAVANAN, J. arb and W.M.P.Nos.13633 and 13634 of 2026

02.04.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.04.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.13633 and 13634 of 2026 Ms.SWOT Technologies Private Limited, Represented by its Director ... Petitioner Vs. The Assistant Commissioner (ST) (FAC), K.K.Nagar Assessment Circle, Greams Road, Annex Building, Chennai – 600 006. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the Respondent in his proceedings in GSTIN/33AAQCS0530E1ZO/2019-2020, quash the order dated 29.08.2024 passed therein. For Petitioner : Mr.P.V.Sudakar For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate