M/S.Arusuvai Agro Products v. Assistant Commissioner (St)

Order dated Tax Interest Penalty Total 13401 of 2026 Apr-2018-Mar-2019

29.05.2024

02.06.2025 3,31,833.00 3,65,088.00 3,31,833.00 10.28,754.00 13410 of 2026 July-2017-Mar-2018

09.10.2023

15.12.2023 96,130.00 1,02,330.00 96,130.00 2,94,590.00 13428 of2026 Apr-2019-Mar-2020

20.05.2024

20.08.2024 5,91,859.00 5,20,706.00 59,690 11,72,255.00 13434of2026 Apr-2020-Mar-2021

25.11.2024

01.02.2025 7,35,518.00 5,72,737.00 91,452 14,26,757.00 WP.No.13401 of 2026

¶4In this Writ Petition, the Petitioner has challenged the impugned Order dated 02.06.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.05.2024 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

29.05.2024. Page5 of 17

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

02.04.2026.

¶6At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.

¶7The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " The Petitioner undertakes to pay 25% of tax demand for remanding the case to the respondent "

¶8Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the 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. Page6 of 17

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 29.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

02.06.2025 as an addendum to the Show Cause Notice dated 29.05.2024.

¶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 if any, shall 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. Page7 of 17

¶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. WP.No.13410 of 2026

¶14In this Writ Petition, the Petitioner has challenged the impugned Order dated 15.12.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 09.10.2023 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

15.12.2023.

¶15It 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

02.04.2026. Page8 of 17

¶16At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication.

¶17The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " The Petitioner undertakes to pay 100% of tax demand to remand the matter to the respondent "

¶18Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 100% 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.

¶19Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 09.10.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

15.12.2023 as an addendum to the Show Cause Notice dated 09.10.2023. Page9 of 17

¶20In 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.

¶21It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 100% 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.

¶22In 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.

¶23Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. Page10 of 17 WP.No.13428 of 2026

¶24In this Writ Petition, the Petitioner has challenged the impugned Order dated 20.08.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.05.2024 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

20.05.2024.

¶25It 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

02.04.2026.

¶26At 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 denovo adjudication.

¶27The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- Page11 of 17 " The Petitioner undertakes to pay 50% of tax demand to remand the case to respondent "

¶28Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits 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.

¶29Within 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

20.08.2024 as an addendum to the Show Cause Notice dated 20.05.2024.

¶30In 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. Page12 of 17

¶31It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 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.

¶32In 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.

¶33Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. WP.No.13434 of 2026

¶34In this Writ Petition, the Petitioner has challenged the impugned Order dated 01.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take Page13 of 17

¶35It 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

02.04.2026.

¶36At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.

¶37The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " The Petitioner undertakes to pay 25% of tax demand to remand the case to respondent "

¶38Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the 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. Page14 of 17

¶39Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

01.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024.

¶40In 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.

¶41It 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.

¶42In 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. Page15 of 17

¶43Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶44These Writ Petitions are disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order Vv To Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. Commercial Tax Officer Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. Page16 of 17 C.SARAVANAN J. VV WP Nos.13401,13410, 13428, 13434 of 2026 15-04-2026 Page17 of 17 Page18 of 17

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos.13401,13410, 13428, 13434 of 2026 and WMP.Nos.14623,14624, 14632, 14633,14647, 14649, 14653 and 14654 of 2026 WP No. 13401 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) Page1 of 17 WP No. 13410 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) WP No. 13428 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Commercial Tax Officer, Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Page2 of 17 Krishnagiri-635 115. ..Respondent(s) WP No. 13434 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) WP No. 13401 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned Order bearing reference number ZD330625007702P dated 02.06.2025 passed by the Respondent and quash the same. Page3 of 17 WP No. 13410 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned Order bearing reference number ZD331223111743X dated 15.12.2023 along with detailed order GSTIN 33AADCA4193Q1ZB/2017-2018 dated 14.12.2023 passed by the Respondent and quash the same. WP No. 13428 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned Order bearing reference number ZD3308241675529 dated 20.08.2024 along with detailed order passed by the Respondent and quash the same. WP No. 13434 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned Order bearing reference number ZD3302250034415 dated 01.02.2025 along with detailed order passed by the Respondent and quash the same. For Petitioner(s): Ms.K Aarthy (in all WPS') For Respondent(s): Mrs.P.Selvi Government Advocate (in all WPS') COMMON ORDER Mrs.Selvi, the learned Government Advocate, takes notice on behalf of the Respondents. Page4 of 17 2. By this Common Order, the following Writ Petitions are 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 Respondents. 3. The Petitioner is before this Court against the impugned orders as detailed below: Demand Details ( Amount in Rs) WP.No. Tax Period Show Cause Notice Dated Impugned