Sai Lakshmi Cotton Mills v. The Assistant Commissioner St

ORDER In this writ petition, the petitioner has challenged the impugned Order dated 30.08.2024 passed by the 1st respondent for the Assessment Year 2019-2020.

¶2By the impugned order, the demand proposed in the Show Cause Notice in DRC-01 dated 30.05.2024 was confirmed, as the petitioner failed to reply to the said notice.

¶3The learned counsel for the petitioner submits that the petitioner will deposit 50% of the disputed tax confirmed by the impugned Order dated

30.08.2024 as a condition for de novo adjudication, and therefore, seeks one opportunity.

¶4The Learned Government Advocate for the respondents has no objection to the same, subject to the petitioner depositing the aforementioned amount.

¶5Recording the above consents of the learned counsel for the petitioner and the Learned Government Advocate for the respondents, the case is remitted back to the 1st respondent to pass a fresh order on merits, subject to the petitioner depositing 50% of the disputed tax in cash 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.

¶6Within such time, the petitioner shall also file a reply to the impugned Show Cause Notice dated 30.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

30.08.2024 as an addendum to the said notice.

¶7Subject to the petitioner complying with the above stipulations, the 1st respondent shall proceed to pass fresh 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.

¶8It is needless to state that, before passing any such order, the petitioner shall be heard.

¶9The attachment of the petitioner's bank account shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.

¶10It is made clear that bank attachment shall be lifted subject to the deposit of 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.

¶11In case the petitioner fails to comply with any of the stipulations, the respondents are 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.

¶12This writ petition stands disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs.

12.03.2026 raja To

¶1The Assistant Commissioner (ST) Trichy Road Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641018.

¶2The State Tax Officer Valparai Circle Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641018.

C.SARAVANAN, J. raja

12.03.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.03.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.43861 & 43862 of 2025 Sai Lakshmi Cotton Mills Represented by its Proprietrix Mrs. Mauli Pramit Shah No.B-301, Raheja Enclave, Race Course Road Coimbatore – 641018. ... Petitioner Vs. 1. The Assistant Commissioner (ST) Trichy Road Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641018. 2. The State Tax Officer Valparai Circle Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641018. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the 1st respondent in Reference No. ZD330824284498T dated 30.08.2024 in GSTIN/ID 33ACSPS6101J1ZD passed for the F.Y.2019-20, and quash the same as illegal, without jurisdiction, arbitrary and violative of the principles of natural justice. For Petitioner : Mr.K.Sankaranarayanan For Respondents : Mrs.P.Selvi Government Advocate