M/S. Sri Murugan Traders v. The Assistant Commissioner (St)(Fac)

ORDER Mr.TNC Kaushik,, the learned Additional Government Pleader 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 30.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.05.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 30.08.2024.

¶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 09.03.2026.

¶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 denovo 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 is agreed to pay 50% of Imputed tax amount"

¶7In view of the above, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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 24.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

30.08.2024 as an addendum to the Show Cause Notice dated 24.05.2024.

¶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 50% 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.

24.03.2026 Vv To: The Assistant Commissioner (ST)(FAC) Krishnagiri-I Assessment Circle, Krishnagiri-635 001.

C.SARAVANAN, J. Vv

24.03.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.03.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12200 and 12203 of 2026 M/s.Sri Murugan Traders, Rep by its Proprietor Nanjappa Rajasekar, ... Petitioner Vs. The Assistant Commissioner (ST)(FAC) Krishnagiri-I Assessment Circle, Krishnagiri-635 001. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the connected records pertaining to the impugned proceedings of the respondent herein made in his reference No.GSTIN: 33BESPR61238CIZA/2019-20 dated 30.08.2024 and quash the same as illegal, arbitrary. For Petitioner : Ms.D.Kaviya For Respondent : Mr.TNC Kaushik Additional Government Pleader