M/S. Sree Jothi Enterprises Unit-Ii, v. The Principal Commissioner,

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

¶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 the learned Special Government Pleader for the respondents.

¶3In this Writ Petition, the petitioner has challenged the Impugned Assessment Order of the third respondent in GSTIN. 33ABPFS3037H1Z3/2018-19 dated 26.04.2024 under Section 73(9) of the Act along with the consequential summary of the order in FORM GST DRC-07, Reference No. ZD3304242568929 dated 30.04.2024, which was preceded by a Show Cause Notice in GST DRC 01 dated

27.12.2023, wherein the petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the Impugned Order dated 26.04.2024.

¶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. The present Writ Petition has been filed only on

10.08.2026.

¶5At 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.

¶6The 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 deposit 50% of the disputed tax amount."

¶7In view of the above, the impugned order is quashed and the case is remitted back to the third 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.

¶8Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the Impugned Order dated

26.04.2024 as an addendum to the Show Cause Notice dated 27.12.2023.

¶9In case the petitioner complies with the above stipulations, the third 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.

¶10In case the petitioner fails to comply with any of the stipulations, the third 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.

¶11Needless to state, before passing any such order, the third respondent shall give due notice to the petitioner.

¶12This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

14.08.2026 sji NCC : Yes/No

C.SARAVANAN, J. sji TO

1.The Principal Commissioner, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai 600 005.

¶2The Appellate Deputy Commissioner (ST), (GST Appeals) (Appellate Authority), Trichy Division, Trichy.

¶3The Assistant Commissioner (ST), Tiruverumbur Assessment Circle, 4th Floor, Integrated Commercial Taxes Building, Court Campus, Cantonment, Trichy 620 001.

ORDER IN WP(MD) No.23414 of 2026 Date : 14/08/2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 14/08/2026 CORAM THE HONOURABLE MR. JUSTICE C.SARAVANAN and WMP(MD)Nos.17405 and 17408 of 2026 M/s. Sree Jothi Enterprises Unit-II, Rep. by its Partner, Tmt.Saradhamani, D/o.Marudappa, S.F.No.18/12, Asoor Road, Aravakurichipatti, Tiruchirappalli District 620 015. ... Petitioner Vs 1.The Principal Commissioner, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai 600 005. 2. The Appellate Deputy Commissioner (ST), (GST Appeals) (Appellate Authority), Trichy Division, Trichy. 3. The Assistant Commissioner (ST), Tiruverumbur Assessment Circle, 4th Floor, Integrated Commercial Taxes Building, Court Campus, Cantonment, Trichy 620 001. ... Respondents PRAYER :- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari, calling for the records relating to the order passed by the 3rd respondent in GSTIN. 33ABPFS3037H1Z3/2018-19 dated 26.04.2024 under Section 73(9) of the Act, summary whereof was issued in FORM GST DRC-07, Reference No. ZD3304242568929 dated 30.04.2024, and quash the same as illegal, arbitrary, without jurisdiction and in gross violation of the principles of natural justice. For Petitioner : Mr.R.Maheswaran For Respondents : Mr.R.Parthiban Special Government Pleader