M/S. Jayram Green Care v. The Assistant Commissioner (St)

ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. Page2 of 6

¶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 Orders dated 09.02.2024 and 13.02.2024 which was preceded by a Show Cause Notice in DRC-01 dated 26.12.2023 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 Orders dated

09.02.2024 and 13.02.2024.

¶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

23.03.2026.

¶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 the following endorsement to that effect in the Court bundle which has been extracted Page3 of 6 hereunder:- "The Petitioner ready for 50% condition for the disposal of this W.P"

¶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 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 DRC-01 dated 26.12.2023 together with requisite documents to substantiate the case by treating the impugned Orders dated 09.02.2024 and

13.02.2024 as an addendum to the Show Cause Notice dated 26.12.2023.

¶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 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 Page4 of 6 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 Orders.

¶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.

¶13Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.

¶14This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26-03-2026 Index: Yes/No Speaking/Non-speaking order GV Page5 of 6 To The Assistant Commissioner (st) Assessment Circle Krishnagiri I, Commercial Tax Building, Kallukurikki, Krishnagiri -635115 Krishnagiri District. WPoNo.o11746oofo2026 C.SARAVANANoJ. GV WPoNo.o11746oofo2026 AND WMPoNO.o12806oOFo2026,WMPoNO.o12808oOFo2026 26-03-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 12806 OF 2026,WMP NO. 12808 OF 2026 M/s. Jayram Green Care Rep. By its Proprietor Ms. Jayakodi, 85/38-Anasub Jail Road, Krishnagiri -635 001 ..Petitioner(s) Vs The Assistant Commissioner (st) Assessment Circle Krishnagiri I, Commercial Tax Building, Kallukurikki, Krishnagiri -635115 Krishnagiri District. ..Respondent(s) PRAYER:Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the entire recordings relating to the impugned proceedings passed in DRC-07 in GSTIN-33ANRPJ0433AIZK/2017-2018 dated 09.02.2024 and 13.02.2024 on the file of the respondent quash the same. For Petitioner(s): M.P. Bharathi For Respondent(s): Mrs.K.Vasanthamala, GA