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CDJ 2026 MHC 611 print Preview print Next print
Case No : W.P. No. 2779 of 2026 & W.M.P. Nos. 3044 & 3047 of 2026
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Tvl. Sun Gold Engineering, Represented by its Proprietor, Mani Ravikumar Versus The State Tax Officer (ST), Thirukazhukundram Assessment Circle, Thirukazhukundram
Appearing Advocates : For the Petitioner: T.C. Prakash, Advocate. For the Respondent: P. Selvi, Government Advocate.
Date of Judgment : 02-02-2026
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India
- Section 107 of the respective GST enactments, 2017

2. Catch Words:
- limitation
- appeal
- writ of certiorari
- mandamus
- show cause notice
- personal hearing
- pre‑deposit
- remand
- quash
- fresh order
- bank attachment

3. Summary:
The petitioner filed a writ petition under Article 226 seeking certiorari and mandamus to quash the order dated 07‑12‑2023 and to obtain the records. The petition was admitted and disposed of at the consent stage. The court noted that the limitation period for filing an appeal under Section 107 of the GST laws had expired, as the petition was filed on 12‑01‑2026. The petitioner offered to pre‑deposit 100 % of the disputed tax for a de novo adjudication. The court, balancing the interests of the assessee and the revenue, remitted the matter to the respondent to pass a fresh order, subject to the petitioner depositing the full disputed tax within 30 days and filing a reply to the show‑cause notice. The bank attachment was ordered to be lifted upon compliance. Failure to comply would allow the respondent to recover tax as if the petition were dismissed. The petition was disposed with observations and no costs.

4. Conclusion:
Petition Dismissed
Judgment :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records leading to the issuance of impugned order No.GSTIN 33BWFPR0876R1ZR/2017-18 dated 07.12.2023 along with Form DRC – 07 reference number ZD331223040830Y dated 07.12.2023, by the Respondent herein and quash the same, and direct the Respondent to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after affording opportunity of personal hearing to the Petitioner.)

1. Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2. This 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.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 07.12.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.07.2023 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 07.12.2023.

4. The Petitioner was also issued with Reminder on 06.11.2023, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 14.11.2023. Thus, the impugned Order has been passed.

5. It 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 12.01.2026.

6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication.

7. Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

8. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 100% 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.

9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 26.07.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 07.12.2023 as an addendum to the Show Cause Notice dated 26.07.2023.

10. In 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 shall also stand automatically vacated.

11. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 100% 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.

12. In 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.

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

14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
 
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