Manavalan Govindanaidu v. The Assistant Commissioner (St) (Fac))

ORDER Mrs.P.Selvi, learned Governmnet 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 21.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 30.09.2025 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 21.11.2025.

¶4It is noticed that the present Writ Petition has been filed on

30.01.2026 which is within a period of limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication.

¶6Under 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 10% 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.

¶7Therefore, 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 10% 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.

¶8The Revenue shall pass a fresh order in respect of the impugned order dated 21.11.2025, subject to the decision of the Hon'ble Supreme Court on the Seigniorage fee / royalty payable to the Government for the minerals.

¶9Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

21.11.2025 as an addendum to the Show Cause Notice dated 30.09.2025.

¶10It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 10% 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.

03.02.2026 nvi To: The Assistant Commissioner (ST) (FAC) / Commercial Tax Officer Kancheepuram (Rural) Asessment Circle 1st Floor Commercial Tax Office, Collectorate Campus, Kanchipuram 631 501.

C.SARAVANAN, J. nvi W.P.No.3407 of 2026 and W.M.P.Nos.3827 and 3828 of 2026

03.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.3827 and 3828 of 2026 Manavalan Govindanaidu ... Petitioner Vs. The Assistant Commissioner (ST) (FAC) / Commercial Tax Officer Kancheepuram (Rural) Asessment Circle 1st Floor Commercial Tax Office, Collectorate Campus, Kanchipuram 631 501. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned Order issued by the Respondent in GST/33EGDPM5605Q1Z1/2021-22 dated 21.11.2025 along with impugned Order and Summary of Order in Form GST DRC-07 bearing Reference No.ZD3311253873784 dated 21.11.2025 and quash the same. For Petitioner : M/s.Rukmani Venugopalan For Respondent : Mrs.P.Selvi, Government Advocate ************