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Madras High CourtWP/1104/2026disposed of

Bismi Haj Service v. Deputy State Tax Officer I,

2026-01-19Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19-01-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN & WMP Nos.1279 & 1280 of 2026

1. Bismi Haj Service Rep by its Proprietor, Thiru.Mahamood Naina, No.44/70, Perianna Maistry Street, Periamet, Chennai 600 003 Petitioner(s) Vs

1. Deputy State Tax Officer I, Vepery Assessment circle, First Floor, Room No.110, No.1, Greams Road, Annexue Building, Chennai-600 006.

Respondent(s) PRAYER This petition has been filed seeking for issuance of a Certiorarified Mandamus, to call for the records of impugned order under Section 74 dated 11.11.2024 having Reference No. ZD331124074367H passed by the respondent for the financial year 2018-19 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing to the petitioner.

For Petitioner(s):

Mr.Parthiban V For Respondent:

Ms.P.Selvi, GA

ORDER

Ms.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 appearing for the respondent.

3. In this Writ Petition, the petitioner has challenged the impugned Order bearing Reference No. ZD331124074367H dated 11.11.2024 of the respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 04.06.2024 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 11.11.2024.

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 already expired. The present writ petition has been filed only on 08.01.2026. 5.At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 50% of the disputed tax as a condition for de novo proceedings.

6. Under similar circumstances, orders have been quashed and cases have been remitted back 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.

7. 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 subject to the petitioner depositing 50% 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.

8. Within such time, the petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 04.06.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 11.11.2024 as an addendum to the Show Cause Notice dated 04.06.2024.

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 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.

10. It is made clear that bank attachment shall be lifted subject to the petitioner depositing 50% of the disputed tax as ordered above and the petitioner not being in arrears of any other amount 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 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. 19-01-2026 dn Index:Yes/No

To 1.Deputy State Tax Officer I, Vepery Assessment circle, First Floor, Room No.110, No.1, Greams Road, Annexue Building, Chennai-600 006.

C.SARAVANAN, J.

dn 19-01-2026