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Madras High CourtWP/7707/2026disposed of

C K Traders v. The State Tax Officer(Fac)

2026-02-25Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.8320 & 8321 of 2026 C K Traders Represented by its Proprietor C Hussian, 3/84-B4, Main Road, Pattavayal,The Nilgiris, Tamil Nadu643 240 ..Petitioner(s) Vs The State Tax officer(FAC) (also known as the commercial Tax officer) Gudalur Assessment circle Gudalur, Coimbatore Tamilnadu ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari calling for the records on the files of the learned Respondent herein in GSTIN/33AJZPC2713L1Z1/2021-22 in FORM GST DRC-07 in Order Reference No. ZD331125465813F dated 27.11.2025.

For Petitioner(s):

Ms.Siri Chandana. K For Respondent(s):

Ms.Amirtha Poonkodi Dinakaran Government Advocate

ORDER

Ms.Amirtha Poonkodi Dinakaran, the 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. In this Writ Petition, the Petitioner has challenged the impugned Order dated 27.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.09.2025 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 27.11.2025.

4. The present Writ Petition has been filed on 23.02.2026, 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 has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:

" The petitioner is ready and willing to pay 10% of the disputed tax for denovo adjudication."

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 26.09.2025 together with requisite

documents to substantiate the case by treating the impugned Order dated 27.11.2025 as an addendum to the Show Cause Notice dated 26.09.2025.

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. 25-02-2026 Index: Yes/No Speaking/Non-speaking order BKN To:

The State Tax officer(FAC) (also known as the commercial Tax officer) Gudalur Assessment circle Gudalur, Coimbatore Tamilnadu

C.SARAVANAN, J.

BKN 25-02-2026