M/S.Ashapura Enterprises v. The State Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate, 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 Government Advocate for the Respondent.

¶3This Writ Petition is disposed of by recording the submission of the Petitioner that the Petitioner is willing to deposit 25% of the disputed tax confirmed by the impugned order as a condition for de novo adjudication of the demand confirmed by the impugned order dated 31.07.2025.

¶4The learned counsel for the petitioner would submit that certain recoveries have been effected and, therefore, the same may be adjusted towards the aforesaid 25% pre-deposit.

¶5The learned counsel for the Respondent has no objection, however, would submit that this may be subject to verification.

¶6Considering the fact that the impugned order is dated 31.07.2025, the impugned order is quashed and the case is remitted back to the respondent Page3 of 6 subject to 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.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 08.07.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

31.07.2025 as an addendum to the Show Cause Notice dated 08.07.2024.

¶8Needless to state, any amount recovered from the Petitioner / paid by the Petitioner, towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 25% as ordered above. This will be however subject to verification by the Respondent.

¶9In case, the amount recovered is more than 25% of the disputed tax no further pre-deposit will be required.

¶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 if any, shall Page4 of 6 also stand automatically vacated.

¶11It 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.

¶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. 07-04-2026 Index: Yes/No Speaking/Non-speaking order GBI Page5 of 6 To The State Tax Officer Mannady Assessment Circle, Room No.32, Elephant Gate Bridge Road, Chennai-600 003 WPoNo.o12981oofo2026 C.SARAVANAN,oJ. GBI WPoNo.o12981oofo2026 and oWMPoNos.14207o&o14209oofo2026 07-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.14207 & 14209 of 2026 M/s.Ashapura Enterprises Rep. by its Proprietor, Mrs.Geetha Devi, No. 40, Shop No-12, Chinna Kadai Market, Nattu Pilliyar Street, Chennai-600 001 ..Petitioner(s) Vs The State Tax Officer Mannady Assessment Circle, Room No.32, Elephant Gate Bridge Road, Chennai-600 003 ..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 on the file of the Respondent and to quash the impugned assessment order dated 31.07.2025 bearing GSTIN no. 33CLVPD5823J1ZT/ 2021-22 passed by the Respondent as arbitrary and thus render justice. For Petitioner(s): M/s.Dhanalakshme.R For Respondent(s): Mrs.P.Selvi Government Advocate Page2 of 6