M/S.Sri Aaroodra Wooden Packers And Movers v. Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.02.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5458 and 5459 of 2026 M/s Sri Aaroodra Wooden Packers & Movers Represented by its Proprietor Kamalakannan Senthil 41A, 20th Street Secretariate Colony, Lakshmipuram, Kolathur, Chennai 600 099 ... Petitioner Vs.
Assistant Commissioner Surappattu Assessment Circle Station:32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-03 ... Respondent 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 vide his Order of Assessment bearing Reference No:ZD331125356207M in GSTIN/33AVJPS1894C1ZG/2021-2022 dated 20.11.2025 and to quash the same.
For Petitioner : Mr.G.Saravanan For Respondent : Mr.TNC.Kaushik, Additional Government Pleader *********** 1/6
ORDER
Mr.TNC.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 Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 20.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 09.10.2025 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 20.11.2025.
4. The Petitioner was also issued with Reminders on 19.07.2025, 31.10.2025 and 10.11.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. Thus, the impugned Order has been passed.
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5. It is noticed that the petitioner filed this present Writ Petition on 09.02.2026, which is within the period of limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order.
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 and considering the fact that the present Writ Petition was filed within the period of limitation for filing an appeal, 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 3/6
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 09.10.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 20.11.2025 as an addendum to the Show Cause Notice dated 09.10.2025.
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. 4/6
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. 17.02.2026 kmm To:
Assistant Commissioner Surappattu Assessment Circle Station:32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-03.
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C.SARAVANAN, J.
kmm W.P.No.4892 of 2026 and W.M.P.Nos.5458 and 5459 of 2026 17.02.2026 6/6