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CDJ 2026 MHC 2634 print Preview print Next print
Court : High Court of Judicature at Madras
Case No : WP. No. 5912 of 2026 & WMP. Nos. 6426 & 6428 of 2026
Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN
Parties : Tvl. Hi-End Software Integrated, Rep. by its Proprietor, S. Kathiravan, Coimbatore Versus The Assistant Commissioner (ST), Coimbatore & Another
Appearing Advocates : For the Petitioner: P. Arumugam, Advocate. For the Respondents: P. Selvi, Government Advocate.
Date of Judgment : 20-02-2026
Head Note :-
Constitution of India - Article 226 -
Summary :-
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India

2. Catch Words:
- Writ of Certiorari
- Principles of Natural Justice
- Show Cause Notice
- Bank attachment

3. Summary:
The petition under Article 226 seeking a writ of certiorari to quash orders dated 20‑02‑2025 and 28‑01‑2026 was disposed of at the admission stage with the consent of both parties. The petitioner undertook to deposit an additional 15 % of the disputed tax, over and above the 10 % already paid, as a condition for a fresh adjudication. The case was remitted to the respondent to pass a fresh order within 30 days of receipt of this order, subject to the additional deposit. The petitioner must also file a reply to the Show Cause Notice dated 24‑11‑2024 within the same period. If compliance is made, the bank attachment will be vacated and the respondent will pass a final order within three months; otherwise, recovery proceedings will continue as if the petition were dismissed. No costs were awarded and related miscellaneous petitions were 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 calling for records pertaining to the impugned order passed by the 1st Respondent vide his order in GSTIN: 33A0JPK5565K2ZK/ 2020-2021 dated 20.02.2025 and consequential order passed by the 2nd respondent vide his order in FORM GST APL-02, Reference Number- ZD330126195896X dated 28-01-2026 and quash the same as it is illegal and in gross violation of Principles of Natural Justice.)

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 Respondents.

3. The learned counsel for the petitioner undertakes that the petitioner will deposit an additional 15% of the disputed tax, over and above 10% of the disputed tax already deposited on 21.01.2026, against the demand confirmed by the first respondent vide order dated 20.02.2025, as a condition for de novo adjudication by the first respondent.

4. Recording the above undertaking and the endorsement made in the Court bundle, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing another 15% of the disputed tax, over and above the 10% already pre-deposited at the time of filing the appeal, in case or from the petitioner’s Electronic Cash Register within a period of 30 days from the date of receipt of copy of this order.

5. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 24.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 20.02.2025 as an addendum to the Show Cause Notice dated 24.11.2024.

6. 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.

7. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing another 15% of the disputed tax, over and above the 10% already pre-deposited at the time of filing the appeal 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.

8. 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.

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

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