Tvl. Soundara Rajan Cashews v. The State Tax Officer

Page1 of 9 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 11220, 11224 and 11237 of 2026 and WMP Nos. 12226, 12227, 12234, 12235, 12252 and 12254 of 2026 WP No.11220 of 2026 Tvl. Soundara Rajan Cashews Rep. by its Proprietrix-Kavitha, No.529, V. Pudur, Veegakolai, Panruti, Cuddalore - 607 302. GSTIN 33BGSPK9163M1ZM ..Petitioner Vs The State Tax Officer Officer of the Commercial Tax Officer, Panruti Rural Assessment Circle, Old Kumbakonam Road, Commercial Tax Building 1st Floor, Near Taluk Office, Panruti-607 106 ..Respondent WP No. 11224 of 2026 Tvl. Soundara Rajan Cashews Rep. by its Proprietrix-Kavitha, No.529, V. Pudur, Veegakolai, Panruti, Cuddalore - 607 302. GSTIN 33BGSPK9163M1ZM ..Petitioner Vs Page2 of 9 The Deputy State Tax Officer-II, Office of the Deputy Commercial Tax Officer, Panruti Rural Assessment Circle, Old Kumbakonamm Road, Commercial Tax Building 1st floor, Near Taluk Office, Panruti – 607106. ..Respondent WP No. 11237 of 2026 Tvl. Soundara Rajan Cashews Rep. by its Proprietrix-Kavitha, No.529, V. Pudur, Veegakolai, Panruti, Cuddalore - 607 302. GSTIN 33BGSPK9163M1ZM ..Petitioner Vs The State Tax Officer (FAC) Officer of the Commercial Tax Officer, Panruti Rural Assessment Circle, Old Kumbakonam Road, Commercial Tax Building 1st Floor, Near Taluk Office, Panruti-607 106 ..Respondent Prayer in WP.No.11220 of 2026: Writ Petition filed under Article 226 of the Constitution, to issue a Writ of Certiorari, calling for the records of the impugned proceedings of the Respondent in GSTIN 33BGSPK9163M1ZM/ 2019-20 dated 27.08.2024 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No. ZD3308242419455 dated 27.08.2024 for the Tax Period April 2019 - March 2020 and quash the same. Page3 of 9 Prayer in WP No. 11224 of 2026: Writ Petition filed under Article 226 of the Constitution, to issue a Writ of Certiorari, calling for the records of the impugned proceedings of the Respondent in GSTIN 33BGSPK9163M1ZM/ 2019-20 dated 27.08.2024 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No. ZD330824240779Z dated 27.08.2024 for the Tax Period April 2019 - March 2020 quash the same. Prayer in WP No. 11237 of 2026: Writ Petition filed under Article 226 of the Constitution, to issue a Writ of Certiorari, calling for the records of the impugned proceedings of the Respondent in GSTIN 33BGSPK9163M1ZM/ 2021-22 dated 17.10.2025 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No. ZD331025181469B dated 17.10.2025 for the Tax Period April 2021 - March 2022 quash the same. For Petitioner (in all cases): : Mr.Kowsickvel.S For Respondent: : Mr.C.Harsharaj Special Government Pleader (in all Cases) COMMON ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. Page4 of 9

¶2By these common orders, all the three Writ Petitions are disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner as well as the Special Government Pleader for the respondent.

¶3In these Writ Petitions, the Petitioner has challenged their respective impugned orders dated 27.08.2024. 27.08.2024 and 17.10.2025.

¶4The learned counsel for the Petitioner submits that although the Petitioner had filed a reply to the Show Cause Notice that preceding their respective impugned orders, the reply that was filed inadequately. As the petitioner has to furnish the documents to substantiate the defence on the reply by the petitioner. He further submits that the petitioner is willing to deposit 50% of the disputed tax confirmed by the impugned orders dated 27.08.2024 impugned in WP.No.11220 of 2026 and WP.No.11224 of 2026 and 25% of the disputed tax confirmed by the impugned order dated 17.10.2025 impugned in WP.No.11237 of 2026.

¶5The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundles, which is extracted hereunder:- Page5 of 9 WP.No.11220 of 2026 " I agree to the condition imposed 50% of tax by the Hon'ble Court and tax has been recovered shall be subject to verification where case remanded back to AO " WP.No.11224 of 2026 " I agree to the condition imposed 50% of tax by this Hon'ble Court and recovered tax shall subject to verification where case remitted back to AO " WP.No.11237 of 2026 " I agree to the Court condition if 25% of tax by this Hon'ble Court where tax has been recovered shall be verified and Remitted back AO.

¶6However, the learned counsel for the Petitioner submits that any recovery made or amount paid for may be adjusted towards the aforesaid deposit.

¶7Recording the above submission, I am inclined to remit the case back to the respondent to pass denovo Order in view of the respective impugned order subject to petitioner complying with the above stipulations and subject to petitioner to furnishing the fresh additional reply by treated the impugned order as an addendum. Additional Summary reply by treating respective impugned Page6 of 9 orders as as addendum to the show cause notice together with the documents 30 days.

¶8Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% in WP.Nos.11220 and 11224 of 2026 and 25% in WP.No.11237 of 2026 respectively 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.

¶9Within such time, the Petitioner shall also file a detailed reply to the Show Cause Notices in GST DRC-01 together with requisite documents to substantiate the case by treating the impugned Order dated 27.08.2024 and

17.10.2025 as an addendum to the Show Cause Notices.

¶10In 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. Page7 of 9

¶11It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% and 50% in WP.Nos.11220 and 11224 of 2026 and 25% in WP.No.11237 of 2026 respectively 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.

¶12In 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.

¶13Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶14These Writ Petitions stand disposed of with the above observations. No costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 24-03-2026 Index: Yes/No Speaking/Non-speaking order Vv Page8 of 9 To:

¶1The State Tax Officer Officer of the Commercial Tax Officer, Panruti Rural Assessment Circle, Old Kumbakonam Road, Commercial Tax Building 1st Floor, Near Taluk Office, Panruti-607 106 Page9 of 9 C.SARAVANAN J. Vv WP Nos. 11220, 11224 and 11237 of 2026 24-03-2026 Page10 of 9