Tvl. Rajkumar and Company v. The Deputy Commercial Tax Officer / the Deputy State Tax Officer

ORDER Mr.R.Parthiban, learned Special Government Pleader takes notice for the respondent. Page2 of 5

¶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 17.12.2025 bearing Reference No. ZD331225269681C/2021-22.

¶4The impugned order was preceded by a Show Cause Notice in GST DRC-01 dated 26.08.2025, to which the petitioner had submitted a detailed reply on 04.12.2025. However, without considering the said reply, the respondent proceeded to pass the impugned order.

¶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.

¶6At 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 de novo adjudication. Page3 of 5

¶7The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- "The petitioner undertakes to pay 25% 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 25% 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.

¶9In 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 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 lifted.

¶10It is made clear that bank attachment shall be lifted subject to the deposit of 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. Page4 of 5

¶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 had been 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 Deputy Commercial Tax Officer / The Deputy State Tax Officer Nilakottai Assessment Circle, Commercial Taxes Building, 5-2-36-B9, Madurai Road Periyar Colony, Nilakottai - 624 208. 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.16959 of 2026 Tvl. Rajkumar and Company Rep. by its Proprietor Nagaraj, S/o.Muthukrishnan, 7-1-54D, Anna Nagar, Batlagundu, Dindigul District - 624 202. ..Petitioner(s) Vs The Deputy Commercial Tax Officer / The Deputy State Tax Officer Nilakottai Assessment Circle, Commercial Taxes Building, 5-2-36-B9, Madurai Road Periyar Colony, Nilakottai - 624 208. ..Respondent(s) Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for records pertaining to impugned order of the Respondent in Ref. No. ZD331225269681C/2021-22 dated 17.12.2025 and quash the same and pass such further or other orders as this Hon'ble court may deem fit and proper in the circumstances of this case and thus render justice. For Petitioner(s): Mr.B.Rooban For Respondent(s): Mr.R.Parthiban Special Government Pleader