Shri Omshakthi Industries, v. The Assistant Commissioner (St),

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.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 24.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 28.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated

24.02.2025.

¶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

24.04.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner undertakes to deposit 25% of the disputed tax amount."

¶6Recording 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 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.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 28.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

24.02.2025 as an addendum to the Show Cause Notice dated 28.11.2024.

¶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 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.

¶9It 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.

¶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.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 29-04-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes ssr To

1.The Assistant commissioner (ST), Korattur Assessment Circle, Room No.330, 2nd Flr, Integrated Commercial Taxes and Registration Department, (South Tower) Nandanam, Chennai 600 035. C.SARAVANAN J. ssr

29-04-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-04-2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos. 18242 & 18245 of 2026 Shri Omshakthi Industries, Represented by its Proprietor Mr.Nagappan Ilayaraj SF.No.872 /1, PL.No.5 Pillayar Kovil Street, Kanchanakupam, Ambattur, Chennai 600 098. Petitioner(s) Vs The Assistant Commissioner (ST), Korattur Assessment Circle, Room No.330, 2nd Flr, Integrated Commercial Taxes and Registration Department, (South Tower) Nandanam, Chennai 600 035. Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the Impugned order in Reference Number ZD 330 225 243 942J /2020-21 dated 24.02.2025 and quash the same as arbitrary, illegal. For Petitioner(s): Mr.V.Vijayalakshmi For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate