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CDJ 2026 MHC 454
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| Court : High Court of Judicature at Madras |
| Case No : W.P. No. 1728 of 2026 & W.M.P. Nos. 1805 & 1806 of 2026 |
| Judges: THE HONOURABLE MR. JUSTICE C. SARAVANAN |
| Parties : Shree Ganapathy Agency, Rep. By its Partner, Rohita Narayanan, Coimbatore Versus Assistant Commissioner (ST) (FAC), Mettupalayam Taluk Assessment Circle, Mettupalayam |
| Appearing Advocates : For the Petitioner: M/s. H. Shridevi, Advocate. For the Respondent: V. Prashanth Kiran, Government Advocate. |
| Date of Judgment : 20-01-2026 |
| Head Note :- |
Constitution of India - Article 226 -
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| Summary :- |
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India
- Section 73 of the CGST/TNGST Act, 2017
- Section 107 of the respective GST enactments, 2017
2. Catch Words:
- limitation
- pre‑deposit
- remand
- quash
- fresh order
- bank attachment
- show cause notice
3. Summary:
The petition under Article 226 challenges a GST assessment order dated 25‑02‑2025, alleging procedural lapses. The petitioner failed to appear at hearings and did not file a reply to the show‑cause notice despite multiple reminders. The court notes that the limitation period for filing an appeal under Section 107 has expired. While the petitioner offers to pre‑deposit 25 % of the disputed tax, the court, following precedent, remits the matter to the revenue department to pass a fresh order, conditioned on the deposit and filing of a reply within 30 days. Bank attachment is to be lifted upon compliance. Failure to comply will allow the department to recover tax as if the petition were dismissed. The petition is disposed with these observations and no costs.
4. Conclusion:
Petition Dismissed |
| Judgment :- |
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(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari call for the records of the impugned Assessment Order in Ref. No.ZD330225252730R dated 25.02.2025 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRCO7 for the Financial Year 2020-21 from the files of the respondent herein, Quash the same.)
1. Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 25.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 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 25.02.2025.
4. The Petitioner was also issued with Reminder on 21.01.2025, 28.01.2025 and 06.02.2025 which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. 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 25% 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 25% 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 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 25.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024.
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 25% 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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