M/S. Sockets India v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.02.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.6765, 6767, 6770, 6772 and 6776 of 2026 M/s.Sockets India Represented by its Proprietor, Gautam Bokdia N ... Petitioner Vs.
1.The Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Station: Integrated Commercial Taxes Office Complex, Room No.209, 2nd Floor, No.32, Elephant Gate Bridge Road, Chennai - 600 003.
2.The State Bank of India, Elephant Gate Branch, No.15, Ekambareswarar Street, Elephant Gate, Chenni City, Tamil Nadu - 600 003.
3.The ICICI Bank Armenian Street Branch, St.Marys Anglo Indian Higher Secondary School, Catholic Centre, 1st Floor, 64, Armenian Street, Chennai - 600 001.
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4.The Kotak Mahindra Bank, Sowcarpet Branch, First Floor, Door No.280 Old No.377, Mint Street, Sowcarpet, Chennai - 600 079.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned order in GSTIN 33AHXPB6746Q1ZI/2021-2022 dated 15.09.2025 along with DRC - 07 Order under Section 73, Ref.No.ZD330925165936T dated 15.09.2025 on the file of the first Respondent herein and quash the same. For Petitioner : Mr.Poojesh for Mr.S.Chetan Prakash For Respondents : Mrs.K.Vasanthamala Government Advocate for R1 Mr.C.Mohan and M/s.Rexy Josephine Mary for M/s.King and Partridge for R3
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the 1st Respondent and Mr.C.Mohan and M/s.Rexy Josephine Mary for M/s.King and Partridge, learned counsel takes notice for the 3rd Respondent. 2/8
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 1st Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 15.09.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 10.06.2025 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 15.09.2025.
4. The Petitioner was also issued with Reminders on 15.07.2025, 23.07.2025 and 04.08.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 22.07.2025, 30.07.2025 and 11.08.2025. 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. 3/8
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 and he has also made an endorsement to that effect in the Court bundle.
7. The learned Government Advocate for the 1st Respondent has however no objection for the same.
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 1st 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. 4/8
10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 10.06.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 15.09.2025 as an addendum to the Show Cause Notice dated 10.06.2025.
11. In case the Petitioner complies with the above stipulations, the 1st 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.
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 1st Respondent is at liberty to proceed against the Petitioner 5/8
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 1st 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. 24.02.2026 jas 6/8
To:
1.The Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Station: Integrated Commercial Taxes Office Complex, Room No.209, 2nd Floor, No.32, Elephant Gate Bridge Road, Chennai - 600 003.
2.The State Bank of India, Elephant Gate Branch, No.15, Ekambareswarar Street, Elephant Gate, Chenni City, Tamil Nadu - 600 003.
3.The ICICI Bank Armenian Street Branch, St.Marys Anglo Indian Higher Secondary School, Catholic Centre, 1st Floor, 64, Armenian Street, Chennai - 600 001.
4.The Kotak Mahindra Bank, Sowcarpet Branch, First Floor, Door No.280 Old No.377, Mint Street, Sowcarpet, Chennai - 600 079.
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C.SARAVANAN, J.
jas and W.M.P.Nos.6765, 6767, 6770, 6772 and 6776 of 2026 24.02.2026 8/8