Hosur Cluster Pack Prints Private Limited v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25-02-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.5553, 5554 & 5557 of 2026 Hosur cluster pack prints private limited Rep. by its Managing director R.Selvaraj, Door no .36/D Shanthi Nagar, 1st street, Hosur, Krishnagiri 635109 ..Petitioner(s) Vs The Assistant commissioner Hosur (South )III, Integrated Commercial tax Building, Ground Floor, Seetharaman Medu, Old Bus stand, Hosur 635109 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records in the order passed on 21.02.2025 by the respondent in reference No. ZD330225216832P/April 2020 to March 2021 and quash the same and consequently direct the respondent to de-freeze the current account maintaining with the Canara Bank in Account no.1972201002169 Hosur Town Branch, Krishnagiri.
For Petitioner(s):
Mr.S.Raghuman For Respondent(s):
Mr.TNC.Kaushik, Additional Government Pleader
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 Additional Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 21.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.11.2024 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 21.02.2025.
4. The Petitioner was also issued with Reminder on 11.01.2025 & 05.02.2025 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.
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 10.02.2026.
6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.
7. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which is extracted hereunder:- "I ready to deposit 25% of the amount of order dated 21.02.2025."
8. 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 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.
9. 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 25% 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.
10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 24.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 21.02.2025 as an addendum to the Show Cause Notice dated 24.11.2024.
11. 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.
12. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% 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.
13. 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.
14. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
15. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 25-02-2026 Index: Yes/No Speaking/Non-speaking order av To The Assistant commissioner Hosur (South )III, Integrated Commercial tax Building, Ground Floor, Seetharaman Medu, Old Bus stand, Hosur 635109
C.SARAVANAN, J.
av and WMP.Nos.5553, 5554 & 5557 of 2026 25-02-2026