Bmqr Certifications Private Limited v. The Assitant Commissioner (St)

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government 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.

¶3The Petitioner is before this Court against the impugned order dated

13.10.2025. By the impugned order, the demand proposed in Show Cause Notice in Form GST DRC – 01 dated 27.05.2025 issued for the tax period 2021-2022 has been confirmed in the absence of a reply.

¶4The learned counsel for the Petitioner submits that entire disputed tax together with Penalty and Interest has been recovered from the Petitioner on

19.02.2026 and that the Petitioner has also issued a Demand Draft to that effect which is reflected in Petitioner's bank statement viz., Kotak Mahindra Bank.

¶5The revenue abstract of the impugned order and the amount said to have been recovered prima facie, appears to be same. Page3 of 6

¶6In other words, the entire disputed tax appears to have been paid by the Petitioner.

¶7Considering the same, the impugned order is quashed and the case is remitted back to the Respondent to pass a fresh order on merits within a period of thirty days from the date of receipt of a copy of this order.

¶8Needless to state, any amount recovered from the Petitioner / paid by the Petitioner, towards the tax liability confirmed vide impugned order, shall be however subject to verification by the Respondent.

¶9In case no recovery has been made by the Petitioner, the Petitioner shall deposit 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.

¶10Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.05.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

13.10.2025 as an addendum to the Show Cause Notice dated 27.05.2025. Page4 of 6

¶11In 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 reply/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 vacated.

¶12It 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.

¶13In 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.

¶14Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. Page5 of 6

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 11-03-2026 Index: Yes/No Speaking/Non-speaking order jas To The Assistant Commissioner (ST), Ambattur Industrial Estate Assessment Circle, Commercial Tax Building, 3rd Floor, Room No.327, Nandanam, Chennai-600 035. WPoNo.o9317oofo2026 C.SARAVANAN,oJ. jas WPoNo.o9317oofo2026 and W.M.P.Nos.10038oando10041oofo2026 11-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.10038 and 10041 of 2026 BMQR Certifications Private Limited, Represented by Its Director Nihila, No.32, Srinivasa Nagar, Chennai, Tiruvallur -600 062. ..Petitioner(s) Vs The Assistant Commissioner (ST), Ambattur Industrial Estate Assessment Circle, Commercial Tax Building, 3rd Floor, Room No.327, Nandanam, Chennai-600 035. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records culminating Order No.ZD3310251124218 dated 13.10.2025 passed by the respondent and quash the same. For Petitioner(s): Mr.K.Chandrasekaran For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate Page2 of 6