Santhosh Kumar v. The Assistant Commissioner (St)

ORDER Mr.C. Harsharaj, Special Government Pleader takes notice on behalf of 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 Special Government pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 18.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. The petitioner has replied to the Show Cause Notice dated 26.11.2024 on 17.02.2025. However, the reply that has been filed by the petitioner is only a skeleton reply.

¶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. The present Writ Petition has been filed only on

08.04.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax confirmed in the respective impugned order as a condition for denovo adjudication. Page3 of 5

¶6The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " On instructions from my client I am giving consent to pay 25% of tax "

¶7Recording 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.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

18.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.

¶9In 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. Page4 of 5

¶10It 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.

¶11In 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.

¶12Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶13This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 10-04-2026 Index: Yes/No Speaking/Non-speaking order smn To. Deputy State Tax Officer -1, ( Also known as Deputy Commercial Tax Officer) Mettur Assessment Circle, Mettur, Salem -II Salem, Tamil Nadu WPoNo.o14122oofo2026 C.SARAVANAN,oJ. smn WPoNo.o14122oofo2026oand WMP.Nos.15358oando15360oofo2026o 10-04-2026 (2/2) Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 14122 of 2026 and WMP.Nos.15358 and 15360 of 2026 Santhosh Kumar Proprietor, Tvl. Shri Amman Agro Service, 6/238, Indira Nagar, Tharamangalam Main Road, Panchanampatty Post, Omalur TK,Salem, Tamil Nadu.636 455 ..Petitioner(s) Vs Deputy State Tax Officer -1, ( Also known as Deputy Commercial Tax Officer) Mettur Assessment Circle, Mettur, Salem -II Salem, Tamil Nadu ..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of certiorari call for the records on the files of the Respondent herein in GSTIN 33EGSPS8996F1ZB /2020-21 dated 18.02.2025, Order under section 73 of the TNGST Act, 2017, the summary of the order in FORM GST DRC-07 both dated 18.02.2025 issued in Reference No. ZD330225171197H and quash the same and pass any such further or other orders as this Honble Court may deem fit and proper in the facts and circumstances of the case and render justice. For Petitioner(s): Jayaprathap A N R M. Manickasundaram Pavithra Baskaran Page2 of 5 For Respondent(s): Mr.C. Harsharaj, Special Government Pleader