Senthil Kumar Gopinath v. The Deputy State Tax Officer-2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos. 7425 & 7427 of 2026 Senthil Kumar Gopinath Proprietor Of Akshiya Veg Restarunt, 192, Purasaiwakkam High Roadkilpauk, Chennai 600 010 ..Petitioner(s) Vs The DEPUTY STATE TAX OFFICER-2 Ayanavaram Assessment Circle Commercial Tax Building No.1, Papjm Annex Building 3rd Floor, Greams Road Chennai-600 006 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari call for the records culminating Order No. ZD331225044477G dated 03.12.2025 passed by the respondent and quash the same as per se illegal and pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and thus render justice.

For Petitioner(s):

Mr.Rakesh P For Respondent(s):

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 Special Government Pleader for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 03.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 18.08.2025 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 03.12.2025.

4. The Petitioner was also issued with three Reminders 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 present Writ Petition has been filed on 18.02.2026 i.e., within the period of limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order.

6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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:- "The petitioner oblige to pay 10% of the amount as pre-deposit to remand back the matter to the Respondent."

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 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.

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 10% 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 18.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 03.12.2025 as an addendum to the Show Cause Notice dated 18.08.2025.

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 10% 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. 27-02-2026 Index: Yes/No Speaking/Non-speaking order av To The DEPUTY STATE TAX OFFICER-2 Ayanavaram Assessment Circle Commercial Tax Building No.1, Papjm Annex Building 3rd Floor, Greams Road Chennai-600 006

C.SARAVANAN, J.

av and WMP.Nos. 7425 & 7427 of 2026 27-02-2026