R.K. Agencies and Foundry v. Commercial Tax Officer

ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader 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 Additional Government Pleader for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 04.06.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 16.11.2023 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

04.06.2024.

¶4The Petitioner was also issued with Reminders on 10.05.2024 and

08.02.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 20.05.2024 and 10.02.2025. Thus, the impugned Order has been passed. Page3 of 6

¶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

07.04.2026.

¶6At 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 and he has also made an endorsement to that effect in the Court bundle.

¶7The 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 ready to deposit tax amount of 50%."

¶8Recording 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 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. Page4 of 6

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 16.11.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

04.06.2024 as an addendum to the Show Cause Notice dated 16.11.2023.

¶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 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.

¶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. Page5 of 6

¶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. 30-04-2026 Index: Yes/No Speaking/Non-speaking order jas To The Commercial Tax Officer Peelamedu (North), Coimbatore - III, Coimbatore, Tamil Nadu. WPoNo.o16988oofo2026 C.SARAVANAN,oJ. jas WPoNo.o16988oofo2026 and W.M.P.Nos.18300oando18301oofo2026 30-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.18300 and 18301 of 2026 R.K.AGENCIES and FOUNDRY Represented by its Proprietor Mr.James Raj, S.F.No.396, D.No.237, Ellai Thottam Road, Peelamedu, Coimbatore 641 004, Tamil Nadu. (GSTIN:33AKXPR1699H1ZC). ..Petitioner(s) Vs The Commercial Tax Officer, Peelamedu (North), Coimbatore - III, Coimbatore, Tamil Nadu. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the Impugned order in No.GSTIN:33AKXPR1699H1ZC, dated 04.06.2024 passed by the Respondent for the financial year 2020-2021 and quash the same as erroneous and consequently direct the Respondent to initiate fresh proceedings by following due procedure of law. For Petitioner(s): Mr.M.Venkadesh Kumar For Respondent(s): Mr.T.N.C.Kaushik Additional Government Pleader Page2 of 6