← Library
Madras High CourtWP/255/2026disposed of

Ms Deen Cottage Industries v. The Proper Officer

2026-01-07Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.297 and 298 of 2026 M/s. Deen Cottage Industries, Rep. By its Partner - Rasuldeen H, 202, KDK Lodge Building, Market Road, Pollachi, Coimbatore, Tamil Nadu - 642 001. ... Petitioner Vs.

The Proper Officer, Proceedings of the State Tax Officer, office of the Commercial Tax Officer, Pollachi (East), Coimbatore.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN:33AAKFD3064H1ZM/2021-22 dated 03.12.2025 along with the consequential proceedings under Section 73 in FORM GST DRC 07 vide ref.no.ZD331225052315S dated 03.12.2025 for the FY 2021-22 to quash the same.

For Petitioner : Ms.R.Hemalatha For Respondent : Mrs. K. Vasanthamala Government Advocate 1/6

ORDER

Mrs. K. Vasanthamala, 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 03.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 16.09.2025 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 03.12.2025.

4. The Petitioner was also issued with Reminder on 31.10.2025, 10.11.2025 and 21.11.2025 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. 2/6

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 05.01.2026.

6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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 10% 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 10% 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. 3/6

9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 16.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 03.12.2025 as an addendum to the Show Cause Notice dated 16.09.2025.

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 10% 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 4/6

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. 07.01.2026 av To:

The Proper Officer, Proceedings of the State Tax Officer, office of the Commercial Tax Officer, Pollachi (East), Coimbatore.

5/6

C.SARAVANAN, J.

av and W.M.P.Nos.297 and 298 of 2026 07.01.2026 6/6