Tvl.Mathaji Fashion v. The Deputy Commercial Tax Officer

ORDER Mrs.P.Selvi, 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.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 14.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 19.09.2024, wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated

14.10.2024.

¶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 long before. However, the present Writ Petition has been filed only on

10.03.2026.

¶5At 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 denovo adjudication.

¶6The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner undertakes to deposit 25% of the tax demanded."

¶7Recording the above consent given by the Petitioner, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% 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.

¶8Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 19.09.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

14.10.2025 as an addendum to the Show Cause Notice dated 19.09.2024.

¶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 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.

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

¶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. 17-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes kp To The Deputy Commercial Tax Officer Sathyamangalam, Erode. C.SARAVANAN J. kp

17-03-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-03-2026 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos.10902 & 10905 of 2026 Tvl.Mathaji Fashion GSTIN.33CIOPPA8978D1ZO, Represented by its Proprietor Anil, 3/174, Mysore Road, Talavadi, Erode 638 461. ..Petitioner(s) .Vs. The Deputy Commercial Tax Officer Sathyamangalam, Erode. ..Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records pertaining to the impugned Order in Form GST DRC-07 bearing reference no. ZD331025140831V for the tax period 2022-2023 dated 14.10.2025 issued by the Respondent and quash the same and pass. For Petitioner(s): S.Durai Raj For Respondent: Mrs.P.Selvi Government Advocate