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CDJ 2026 MHC 2210 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : W.P. No. 6334 of 2026 & W.M.P. Nos. 6830 & 6831 of 2026
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Tvl Goutham Electricals Rep by its Proprietor Goutham Chand Chordia Versus The Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Integrated Commercial Taxes office complex, Chennai
Appearing Advocates : For the Petitioner: M/s. C. Rekha Kumari, Advocate. For the Respondent: T.N.C. Kaushik, Additional Government Pleader.
Date of Judgment : 23-02-2026
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules / Orders Mentioned:
- order dated 10.09.2025
- order dated 31.01.2026
- Show Cause Notice in Form GST DRC - 01 dated 29.09.2025
- Form GST DRC - 01 dated 14.09.2024

2. Catch Words:
- GST
- Show Cause Notice
- bank attachment

3. Summary:
The petition under Article 226 seeks a writ of certiorari to quash the order dated 10 September 2025 confirming a GST proposal despite the petitioner’s delayed reply due to serious health issues. The petitioner submitted a reply on 24 January 2025 citing hospitalization and prior submission of documents. A parallel proceeding resulted in an order dated 17 November 2025. Considering the petitioner’s stomach cancer, the court remitted the matter to the respondent to pass a fresh order, provided the petitioner files a proper reply to the Show Cause Notice within 30 days. The court also directed that any bank attachment be vacated upon compliance. Failure to comply will allow the respondent to recover tax as if the petition were dismissed. The petition is disposed of without costs.

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 records of the Respondent in order dated 10.09.2025 in GSTN:33AAEPC9058Q1ZB / 2021-22 bearing Reference No.ZD330925112051W and the consequential Order of rejection of application for rectification dated 31.01.2026 bearing Reference No. ZD330126224772N and quash the same.)

1. Mr.T.N.C.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 Additional Government Pleader for the Respondent.

3. The Petitioner is before this Court against the impugned order dated 10.09.2025, whereby proposal in Form GST DRC - 01 dated 14.09.2024 for the tax period 2021-2022 has been confirmed in a absence of a reply.

4. The learned counsel for the Petitioner would drawn attention to the reply dated 24.01.2025, wherein, it has been stated as under:-

               “Respected Sir / Mam,

               regarding Ref No.ZD3312241656596/19.12.2024

               I have hospitalized from past 15 days due to my health condition. I am not able to attend the office from past 20 days. Also I would like to bring to your kind attention that we have already submitted the reply along with all the connecting documents on 24.10.2024 against Ref.No.ZD3310241772191 through online. Please consider out request and verify all the documents which we have already submitted.”

5. It is further submitted that a parallel proceedings was also initiated by issuing a Show Cause Notice in Form GST DRC - 01 dated 29.09.2025 which has culminated in an order dated 17.11.2025. It is therefore that the Petitioner has been suffering from Stomach Cancer and therefore the Petitioner cannot file a reply in time and that the Petitioner may be given a chance to respond to the notice dated 14.09.2024.

6. I have considered the submissions made by the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

7. Taking note of the fact that the Petitioner was dealing with serious health issues, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner filing a proper reply to the Show Cause Notice in Form GST DRC – 01 dated 14.09.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 10.09.2025 as an addendum within a period of thirty (30) days from the date of receipt of a copy of this order.

8. 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. 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.

9. It is made clear that bank attachment shall be lifted subject to the Petitioner filing a proper reply as ordered above and the Petitioner not being in arrears of any other amount for any other tax period.

10. 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.

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

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