Tvl.Power Industries v. State Tax Officer (Inspection-2)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 9/3/2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.9354 and 9355 of 2026 Tvl.Power Industries rep. By its Proprietor - Mr.Ashok.M No.31-A, Power Industries, SIPCOT Industrial Park Phase - 2, Moranapalli Village, Hosur Krishnagiri 635 109.
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Petitioner Vs The State Tax Officer (Inspection - 2) Hosur Intelligence Division Commercial Taxes Department Office of the Joint Commissioner (ST) Intelligence Commercial Taxes Buildings Perandapalli Hosur 635 109.
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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 relating to the Order in DRC-07 dated 2/9/2025 bearing Reference No.33AISPA0800G1ZV/2022-23 issued by the respondent to quash the same.
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For Petitioner : Mr.Raghunandhan Sriram For Respondent : Mr.C.Harsharaj Special Government Pleader - - - - -
ORDER
Mr.C.Harsharaj, learned Special 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 Special Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 2/9/2025, which was preceded by a Show Cause Notice in DRC-01 dated 24/3/2025 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus, suffered the impugned Order dated 2/9/2025.
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 2/6
already expired long before. However, the present Writ Petition has been filed only on 26/2/2026.
5. 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.
6. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner undertakes to deposit 10% of the tax amount."
7. Recording the above consent, 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.
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8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 24/3/2025 together with requisite documents to substantiate the case by treating the impugned Order dated 2/9/2025 as an addendum to the Show Cause Notice dated 24/3/2025.
9. 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 if any, shall also stand automatically vacated.
10. 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.
11. 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.
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 9/3/2026 jai.
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C.SARAVANAN, J.
jai To:
The State Tax Officer (Inspection - 2) Hosur Intelligence Division Commercial Taxes Department Office of the Joint Commissioner (ST) Intelligence Commercial Taxes Buildings Perandapalli,Hosur 635 109.
and W.M.P.Nos.9354 and 9355 of 2026 9/3/2026 6/6