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CDJ 2026 MHC 725 print Preview print Next print
Case No : W.P. No. 3029 of 2026 & W.M.P. Nos. 3428 & 3429 of 2026
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : M/s. MD Catering Services, Rep by its Proprietor, Muthiah David, Chennai Versus The Deputy State Tax Officer, Vadapalani Assessment Circle, Chennai
Appearing Advocates : For the Petitioner: S. Prabakaran, Advocate. For the Respondent: TNC. Kaushik, Additional Government Pleader.
Date of Judgment : 03-02-2026
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Constitution of India (Article 226)
- Section 107 of the GST enactments, 2017

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

3. Summary:
The petition under Article 226 seeks a writ of certiorari to quash an order dated 06‑11‑2024 issued under the GST law. The court notes that the limitation period for filing an appeal under Section 107 of the GST Act has expired, as the petition was filed on 28‑01‑2026. The petitioner offered to pre‑deposit 50 % of the disputed tax for a fresh adjudication. Aligning with precedent, the court remits the matter to the revenue authority to pass a fresh order, subject to the petitioner depositing the stipulated amount within 30 days and filing a reply to the show‑cause notice. Bank attachment is to be lifted upon compliance. Failure to comply will allow the authority to recover tax as if the petition were dismissed. The petition is disposed with no costs, and related matters are closed.

4. Conclusion:
Petition Dismissed
Judgment :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the Impugned Order dated 06.11.2024 in Order No.GSTIN:33BDWPD6896H2ZV/2020-21 issued by the respondent and quash the same as illegal and arbitrary.)

1. Mr.TNC.Kaushik, learned Additional Government Pleader 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 06.11.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 06.05.2024 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 06.11.2024.

4. 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 28.01.2026.

5. At 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.

6. 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.

7. 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 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.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 09.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 06.11.2024 as an addendum to the Show Cause Notice dated 09.05.2024.

9. 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.

10. It 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.

11. 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.

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

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