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Madras High Court/8967/2026disposed of

Tvl S V P Engineering P Ltd v. The Deputy Commercial Tax Officer

2026-03-10Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.03.2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.8967 of 2026 and W.P.Nos.9672 & 9673 of 2026 Tvl. S V P ENGINEERING P LTD GSTIN: 33AAGCS0917F1ZP Represented by its Managing Director Mulupuru Durgaprasad, No.112/4, Kaliamman Koil Street, Chennai - 600 092 ..Petitioner Vs The Deputy Commercial Tax Officer Saligramam Circle, Central -1, Chennai - 600 006.

..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 pertaining to the impugned order bearing reference no: ZD330325130970O dated 18.03.2025 issued by the Respondent and quash the same.

For Petitioner :

Mr.G.Derrick Sam 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 Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 18.03.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 11.08.2022 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 18.03.2025.

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 already expired long before. However, the present Writ Petition has been filed only on 02.03.2026.

5. 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.

6. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder: "The petitioner undertakes to deposit additional 25% of tax demand in the impugned order over and above the payment of 25% made on 02.12.2024."

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 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.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 11.8.2022 together with requisite documents to substantiate the case by treating the impugned Order dated 18.03.2025 as an addendum to the Show Cause Notice dated 11.08.2022.

9. Needless to state, any amount recovered from the Petitioner / paid by the Petitioner, towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 100% 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 if any, shall also stand automatically vacated.

11. 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.

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. 10.03.2026 Index: Yes/No Speaking/Non-speaking order kmm To The Deputy Commercial Tax Officer Saligramam Circle, Central -1, Chennai - 600 006.

C.SARAVANAN, J.

kmm W.P.No.8967 of 2026 10.03.2026