Ms Topaz Steels v. The State Tax Officer

ORDER Ms. Amirtha Poonkodi Dinakaran, 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.

¶3Learned counsel for the Petitioner submits that the Petitioner will deposit 10% of the disputed tax, less any amount already recovered and the same may be subject to verification.

¶4The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "10% will be paid"

¶5Recording 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 and subject to Petitioner filing a reply to the Page3 of 6 Show Cause Notice by treating the impugned order as an addendum to the Show Cause Notice dated 28.09.2025.

¶6Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 28.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

27.12.2025 as an addendum to the Show Cause Notice dated 28.09.2025.

¶7In case any amount in excess of 10% has already been recovered, no further pre-deposit is required for the purpose of denovo adjudication.

¶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 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. Page4 of 6

¶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.

¶12Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 08-04-2026 (2/2) GV Page5 of 6 To The State Tax officer Office of the Commercial Tax officer Annur Assessment circle commercial Taxes Annexure buildings Dr.Balasundaram Road Coimbatore Tamilnadu-641 018 Page6 of 6 C.SARAVANAN J. GV WP NO. 13566 OF 2026 AND WMP Nos. 14832 & 14833 of 2026 08-04-2026 (2/2)

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP NO. 13566 OF 2026 AND WMP Nos. 14832 & 14833 of 2026 Ms Topaz Steels Rep by Managing Partner Mr.Misbah VP, No.12/283 A, Kumaran Nagar, Ganesapuram, Coimbatore, Tamil Nadu, 641107. ..Petitioner(s) Vs The State Tax officer Office of the Commercial Tax officer Annur Assessment circle commercial Taxes Annexure buildings Dr.Balasundaram Road Coimbatore Tamilnadu-641 018 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the Respondent in the impugned order vide GSTIN 33AAPFT6662A1Z5/2021-22 dated 27.12.2025 along with summary order in FORM GST DRC 07 vide ref no. ZD3312254147988 dated 27.12.2025 for the tax period 2021 - 22 to quash the same and direct the Respondent to pass DE NOVO orders For Petitioner(s): Ms.Lavanya P.R. For Respondent(s): Ms.Amirtha Poonkodi Dinakaran, GA Page2 of 6