Yes Gee Arr Control Systems v. Deputy State Tax Officer 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.03.2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.8934 of 2026 and W.M.P.Nos.9637 & 9639 of 2026 Yes Gee ARR Control Systems, Represented by its Proprietor - Chandrasekhar, No.322/1, SSSR Avenue, Pattur Mangadu, Kundrathur, Mangadu, Kancheepuram - 600122.
..Petitioner Vs Deputy State Tax Officer - 2, Kundrathur Assessment Circle, 4/109, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai - 600123.
..Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the Respondent passed in GSTIN: 33AFIPC4359P1Z5/2019-20 dated 21-06-2024 and quash the same and issue any other writ or pass such further or other order as this Court may deem fit and proper in the facts and circumstances of the case. For Petitioner :
Ms.Divya A for Mr.N.Murali For Respondent :
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 Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 21.06.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 18.05.2024 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 21.06.2024.
4. The Petitioner was also issued with Reminder on 13.06.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 20.06.2024. Thus, the impugned Orders have been passed.
5. 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 02.03.2026.
6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% 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 has been extracted hereunder:- "The petitioner undertakes to pay 50% of the disputed tax"
8. Recording the above submission, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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 18.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 21.06.2024 as an addendum to the Show Cause Notice dated 18.05.2024.
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 50% 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. 10.03.2026 Index: Yes/No Speaking/Non-speaking order kmm To The Deputy State Tax Officer - 2, Kundrathur Assessment Circle, 4/109, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai - 600123.
C.SARAVANAN, J.
kmm W.P.No 8934 of 2026 10.03.2026