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Madras High CourtWP/9862/2026disposed of

M/S. Adhithiyaa Hospital v. The State Tax Officer

2026-03-11Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11-03-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos.10632 & 10633 of 2026 M/s. Adhithiyaa Hospital Represented by its Proprietor Mr. M.

Muniraj, No. SY NO.66/4A2B, Belathur, Krishnagiri, Tamilnadu- 635 124 GSTIN 33BAKPM3278D1ZR Petitioner(s) Vs The State Tax Officer Office of the Commercial Tax Officer, Hosur (South-3) Assessment circle, Integrated commercial Tax Building, Ground Floor, Seetharam Medu, Old Bus Stand, Hosur, Tamilnadu Respondent(s) 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 Respondent herein in its Impugned order in in GSTIN 33BAKPM3278D1ZR/ 2021-2022 dated 21.11.2025 along with the Consequential order in Form DRC-07 bearing Reference No.ZD3311253789064 dated 21.11.2025 for the period 2021-22, and quash the same.

For Petitioner(s):

Mrs.R. Hemalatha For Respondent:

Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate 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.The petitioner before this Court against the Impugned Assessment Order dated 21.11.2025, whereby the proposal in show cause notice in DRC-01 dated 10.09.2025 has been confirmed after considering the petitioner reply dated 19.11.2025.

4.A reading of the aforesaid reply dated 19.11.2025 indicates that the vendors incorrectly reported the invoices under B2C in GSTR 1 instead of B2B and hence invoices not appeared in GSTR 2A but the Petitioner availed Input

Tax Credit based on valid tax invoices issued by the vendors. However, the Petitioner also produced invoices as supporting documents. The impugned order records the reply of the petitioner and concluded the agenda: S.No Issue IGST CGST SGST CESS Total Total tax due 102307 102307 204614 Interest 53177 53177 106354 Penalty 10231 10231 20461 Total 165715 165715 331430 5.The learned counsel for the petitioner submits that the petitioner will get necessary Chartered Accountant Certificate to the effect that the tax was paid by the petitioner's Vendor.

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 and she has also made an endorsement to that effect in the Court bundle.

"Consent to pay 10% deposit".

7. Recording the above consent given by the Petitioner, 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.

8. 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.

9. 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.

10. 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.

11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

12.This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 11-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes kp To The State Tax Officer Office of the Commercial Tax Officer, Hosur (South-3) Assessment circle, Integrated commercial Tax Building, Ground Floor, Seetharam Medu, Old Bus Stand, Hosur, Tamilnadu

C.SARAVANAN J.

kp 11-03-2026