Ms Prem Automobiles v. The Deputy State Tax Officer 1 (St)(Fac)

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.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 12.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 18.12.2023 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

12.02.2025.

¶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

09.04.2026. Page3 of 6

¶5At 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 and he has also made an endorsement to that effect in the Court bundle.

¶6The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner agreed to pay 25% of the impugned Tax amount."

¶7Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

¶8Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, 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. Page4 of 6

¶9Needless to state, any amount already recovered from the petitioner shall be adjusted towards the 25% pre-deposit, subject to verification by the respondent.

¶10Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 18.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

12.02.2025 as an addendum to the Show Cause Notice dated 18.12.2023.

¶11In 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.

¶12It 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. Page5 of 6

¶13In 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.

¶14Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order vrc To The Deputy State Tax Officer 1 (ST)(FAC) Hosur (South)-III Assessment Circle, Hosur -635 109 Page6 of 6

C.SARAVANAN, J. vrc 15-04-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 13917 of 2026 & WMP.Nos.15157 & 15159 of 2026 Ms Prem Automobiles Represented by its Proprietor Mr.Hariram Prem, No. 54/2, Govt. Higher Sec. School Road, DenkanikottaI, Krishnagiri District -635107 ..Petitioner(s) Vs The Deputy State Tax Officer 1 (ST)(FAC) Hosur (South)-III Assessment Circle, Hosur -635 109 ..Respondent(s) Prayer : Writ Petition filed under Article 226 of Constitution of India to call for the connected records pertaining to the impugned proceedings of the Respondent herein made in GSTIN 33ARYPP4972B1ZD/ 2020-21 dated 12- 02-2025 and QUASH the same as illegal. For Petitioner(s): Mr. V. Thiyagarajan For Respondent(s): Mrs.P.Selvi, Government Advocate Page2 of 6