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Madras High CourtWP/8133/2026disposed of

M/S Micron Technologies v. The State Tax Officer

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

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.8809 and 8810 of 2026 M/s Micron Technologies Represented by its Proprietor Thamizharasi, 95, Sabapathi Street, K K Pudur, Coimbatore 641038.

..Petitioner(s) Vs The State Tax Officer Office of the Commercial Tax Officer, Mettupalayam Road Assessment Circle, Coimbatore.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the files of Respondent in Impugned Order in proceedings vide GSTIN: 33ACWPT1304L1Z9 /2021 -2022 dated 20.11.2025 along with consequential order in form GST DRC-07 bearing a Ref No.: ZD3311253568476 dated 20.11.2025 for the tax Period April 2021 to March 2022 to quash the same.

For Petitioner(s):

Mr.S.Kannan 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 20.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 01.08.2025 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 20.11.2025.

4. The present Writ Petition has been filed on 10.02.2026, within the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017.

5. 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.

6. The learned counsel for the Petitioner has also made a following endorsement to that effect in the Court bundle which has been extracted hereunder:- "We agreed to pay10% of the disputed tax and remand back the matter to panel officer."

7. 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.

8. 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.

9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 01.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 20.11.2025 as an addendum to the Show Cause Notice dated 01.08.2025.

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 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.

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. 03-03-2026 Index: Yes/No Speaking/Non-speaking order jv To The State Tax Officer Office of the Commercial Tax Officer, Mettupalayam Road Assessment Circle, Coimbatore.

C.SARAVANAN, J.

jv 03-03-2026