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Madras High CourtWP/10093/2026disposed of

M/S. Shanthi Traders v. The Deputy State Tax Officer Ii

2026-03-13Honourable Mr Justice C. Saravanan7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13-03-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 10893 OF 2026,WMP NO. 10892 OF 2026

1. M/s. Shanthi Traders Rep. by its proprietor, Mr. Uthuman Lebbah Moideen , No. 34, Narayanan Naicken Street, Chintadripet,Chennai 600 006 Petitioner(s) Vs

1. The Deputy State Tax Officer II Chintadripet Assessment Circle, C.T.Annex Building , 1st floor No.1, Greams Road, Chennai 06 Respondent(s) WMP No. 10893 of 2026

1. M/s. Shanthi Traders Petitioner(s) Vs

1. The Deputy State Tax Officer II Chintadripet Assessment Circle, C.T.Annex Building , 1st floor No.1, Greams Road, Chennai 06 Respondent(s) WMP No. 10892 of 2026

1. M/s. Shanthi Traders Petitioner(s)

Vs

1. The Deputy State Tax Officer II Chintadripet Assessment Circle, C.T.Annex Building , 1st floor No.1, Greams Road, Chennai 06 Respondent(s) PRAYER calling for the records pertaining to the Impugned Order dated 21.12.2023 passed by the Respondent in Ref No. GSTIN 33AAHPU7034R1Z0/ 2017-18 quash the same and consequentially direct the Respondent to pass orders afresh on merits after conducting an enquiry by affording an opportunity to the Petitioner to file his objections and documents and to pass WMP No. 10893 of 2026 PRAYER to grant a stay of all further proceedings pursuant to the impugned order dated 21.12.2023 passed by the Respondent in Ref No. GSTIN 33AAHPU7034R1Z0/ 2017-18 till disposal of the above writ petition and pass WMP No. 10892 of 2026 PRAYER to dispense with production of the original impugned order dated 21.12.2023 in Ref No. GSTIN 33AAHPU7034R1Z0/ 2017-18 passed by the respondent the same was served through GST portal and pass For Petitioner(s):

T.Sundar Rajan Bhargavi Sundar Rajan M.Pravin Kumar R.Sachin Swaamy L.Shanmuga Rajeshwaran 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. In this Writ Petition, the Petitioner has challenged the impugned Order dated 21.12.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.09.2023 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 21.12.2023,.

4. 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 10.03.2026.

5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication.

6. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner consents to deposit disputed tax amount of 100%."

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 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.

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 100% 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 29.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 21.12.2023 as an addendum to the Show Cause Notice dated 21.09.2023.

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 100% 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. 13-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes smn

To 1.The Deputy State Tax Officer II Chintadripet Assessment Circle, C.T.Annex Building , 1st floor No.1, Greams Road, Chennai 06

C.SARAVANAN J.

smn AND WMP NO. 10893 OF 2026,WMP NO.

10892 OF 2026 13-03-2026