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CDJ 2026 MHC 1381 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : W.P. No. 6833 of 2026 & W.M.P. Nos. 7417 & 7420 of 2026
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : M/s. Vajram Trading, Rep by its Partner, V. Rambabu Kankani Versus The Deputy State Tax Officer (ST), Avinashi Assessment Circle, Avinashi & Another
Appearing Advocates : For the Petitioner: M/s. J. Prageetha, Advocates. For the Respondents: V. Prashanth Kiran, Government Advocate.
Date of Judgment : 23-02-2026
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
- Writ of Certiorari
- Mandamus
- GST
- Show Cause Notice
- Pre‑deposit
- Remand
- Bank attachment
- Appeal

3. Summary:
The petitioner filed a writ petition under Article 226 challenging ex‑parte GST orders dated 27‑02‑2024 and 28‑02‑2024 for the FY 2018‑19, alleging procedural lapse. The court noted that the limitation period for filing an appeal under Section 107 of the GST Act had expired, as the petition was filed on 03‑02‑2026. The petitioner offered to deposit 50 % of the disputed tax for a de novo adjudication. Relying on similar precedents, the court remitted the matter to the first respondent, directing the petitioner to deposit the stipulated amount within 30 days and to file a reply to the show‑cause notice. The respondent was instructed to pass a fresh order on merits within three months, and any bank attachment would be lifted upon compliance. Failure to comply would allow the respondent to recover tax as if the petition were dismissed. The petition was disposed of with 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 of the 1st Respondent vide the impugned ex-parte order vide reference No GSTIN:33AARFV2934M1ZL dated 27.02.2024 and the impugned summary of the order bearing reference Number ZD330224174218K dated 28.02.2024 for the financial year 2018-19 and quash the same.)

1. Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.

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 Respondents.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 27.02.2024 and the impugned summary of the order dated 28.02.2024, passed by the 1st Respondent for the Tax Period 2018 – 2019 which was preceded by a Show Cause Notice in GST DRC-01 dated 27.12.2023 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 27.02.2024.

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 03.02.2026.

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. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:-

                   “The Petitioner is willing to deposit 50% of the disputed tax.”

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 1st 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.

9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 27.02.2024 as an addendum to the Show Cause Notice dated 27.12.2023.

10. In case the Petitioner complies with the above stipulations, the 1st 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.

11. 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.

12. In case the Petitioner fails to comply with any of the stipulations, the 1st 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 1st 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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