Tvl.Iks Marketing v. The Assistant Commissioner (St) (Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.01.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2218 and 2221 of 2026 Tvl.IKS Marketing, Rep. by its Partner K.Vasanthapriya, No.501/307, Ground Floor, Step 3 Plaza, Avinashi Road, Opp. Saravanabhavan Hotel, Tiruppur 641 602.
... Petitioner Vs.
The Assistant Commissioner (ST) (FAC) Anupparpalayam Assessment Circle, Tiruppur.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the Respondent vide his order in GSTIN 33AAGFI9697F1ZY/2019-20 dated 06.08.2024 (Signed on 08.08.2024) and quash the same as it is illegal without jurisdiction in gross violation of principles of natural justice.
For Petitioner : Mr.P.Arumugam For Respondent : Mr.C.Harsharaj Special Government Pleader 1/6
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 06.08.2024, in Form GST DRC-07 passed for the Financial Year 2019 - 2020 by the respondent, whereby, the demand proposed in Show Cause Notice in Form GST DRC-01 dated 31.5.2024 has been confirmed against the petitioner as the petitioner failed to file a reply to the said Show Cause Notice.
4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the said Assessment Order has already expired. The present Writ Petition has been filed only on 12.01.2026.
2/6
5. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 50% of the disputed tax confirmed vide impugned order as a condition for de-novo adjudication.
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 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.
7. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the assessment order dated 06.08.2024 is quashed and the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% of the disputed tax in cash 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 31.05.2024 together with requisite 3/6
documents to substantiate the case by treating the Order dated 06.08.2024 as an addendum to the Show Cause Notice dated 31.05.2024.
9. Any amount which has already recovered from the petitioner or paid by the petitioner towards the disputed tax confirmed vide impugned order, shall be adjusted towards the pre-deposit of 50% of disputed tax as ordered above. This will be however subject to verification by the respondent.
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 50% of the disputed tax as ordered above and the petitioner not being in arrears of any other amount demanded for any other tax period barring the amount demanded under the said assessment 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. Consequently, connected Writ Miscellaneous Petitions are closed.
22.01.2026 ssn To:
The Assistant Commissioner (ST) (FAC) Anupparpalayam Assessment Circle, Tiruppur.
5/6
C.SARAVANAN, J., ssn and W.M.P.Nos.2218 and 2221 of 2026 22.01.2026 6/6