M/S.Arasan Enterprises v. The Assistant Commissioner (St)

ORDER Mr.R.Parthiban, learned Special Government Pleader takes notice for the respondent.

¶2This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Pleader for the respondent.

¶3In this Writ Petition, the petitioner has challenged the Impugned Order of the respondent, dated 18.02.2025 bearing reference in GSTIN: 33ATTPT6803C1ZI/2020-21.

¶4The Impugned Order was preceded by a Show Cause Notice in GST DRC 01 dated 26.11.2024, and the petitioner has not filed his reply and the petitioner had not been provided an opportunity to submit documents to substantiate the same and thus, suffered the Impugned Order dated 18.02.2025.

¶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. The present Writ Petition has been filed only on 03.08.2026. Page3 of 5

¶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 de novo adjudication.

¶7The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- "The petitioner is ready to pay tax at 50% of the disputed tax."

¶8In view of the above, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order 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, subject to any payment made already shall be adjusted to aforesaid pre-deposit.

¶9Within such time, the petitioner shall also file a reply to the Show Cause Notice in 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.

¶10In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with Page4 of 5 law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit.

¶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. Consequently, connected Writ Miscellaneous Petition is closed. 11-08-2026 Index: Yes/No Speaking/Non-speaking order smn2 To The Assistant Commissioner (ST) Palayamkottai Assessment Circle, Tirunelveli. Page5 of 5

C.SARAVANAN, J. smn2 11-08-2026

Page1 of 5 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.(MD)No.16817 of 2026 M/s.Arasan Enterprises Rep. by its Proprietor R.Tamizharasan, No. 5/86-B, 6th Street, Sri Krishnapuram Parpakulam, Tirunelveli-627011 ..Petitioner(s) Vs The Assistant Commissioner (ST) Palayamkottai Assessment Circle, Tirunelveli. ..Respondent(s) Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in Form GST DRC-07, GSTIN 33ATTPT6803C1ZI/2020- 21 dated 18.02.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondent to re-do the assessment afresh after providing petitioner an opportunity of Personal Hearing as per the provisions of the GST Act, 2017 and to pass such further or other orders as this Honourable High Court may deem fit and proper to the circumstances of the case and thus render justice. For Petitioner(s): Mr.A. Satheesh Murugan For Respondent(s): Mr.R.Parthiban Special Government Pleadrer Page2 of 5