K.Goutham, v. Assistant Commissioner (St)(Fac),

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.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 26.08.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 02.06.2025 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated

26.08.2025.

¶4The Petitioner was also issued with Reminders which called upon the Petitioner to file a reply and to appear for a personal hearing on 22.07.2025 and

14.08.2025. The Petitioner however neither filed any reply nor appeared for the personal hearings. Thus, the impugned Order has been passed. Page3 of 5

¶5It 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. The present Writ Petition has been filed only on

18.03.2026.

¶6The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " It is submitted that the Petitioner is willing to pay 25% of disputed tax amount arising out of the impugned order dated 26.08.2025 passed by Respondent "

¶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 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.

¶8In 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. Page4 of 5

¶9It 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.

¶10In 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.

¶11Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. Further, it is for the Petitioner to work out the technicalities as far as the service of future Notices. 25-03-2026 Index: Yes/No Speaking/Non-speaking order Vv To The Assistant Commissioner (ST)(FAC), Tirupur North-I Circle, Kumaran Road, Backside to Indian Oil Petrol Bunk, Second Floor, CT Integrated Building, Tirupur-641606 WPoNo.o11471oofo2026 C.SARAVANANoJ. Vv WPoNo.o11471oofo2026 and WMPoNos.o12503oando12508oofo2026 25-03-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos. 12503 and 12508 of 2026 K.Goutham ..Petitioner Vs Assistant Commissioner (ST)(FAC), Tirupur North-I Circle, Kumaran Road, Backside to Indian Oil Petrol Bunk, Second Floor, CT Integrated Building, Tirupur-641606 ..Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the Respondent leading to issuance of Impugned Order dated 26.08.2025 (vide Ref. No ZD330825312177G) and Consequential Impugned Notice dated 27.01.2026 (vide RC. No. 33AGOPK2762R1ZQ/2021-22) and quash the same. For Petitioner: Mr.K.M.C.Arunmokan For Respondent: Ms.Amirtha Poonkodi Dinakaran, Government Advocate Page2 of 5