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Madras High CourtWP/9948/2026disposed of

Tvl. I Connect Traders v. Deputy State Tax Officer

2026-03-17Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-03-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos.10760 & 10762 of 2026 Tvl. I Connect Traders Represented by its Proprietor Lithersan No. J 69 /4, Karikalan Street, Pari Nagar, Jafferkhanpet, Chennai, Tamil Nadu-600 083.

Petitioner(s) Vs Deputy State Tax Officer K.K.Nagar Assessment Circle, PAPJM Annexe Building, No.1, Greams Road Chennai-600 006.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in GSTIN No 33ADEPL2974P1Z3 /2018-19 on the files of the Respondent and quashing the impugned order dated 14-03-2024 with the reference no. ZD3303240757659 for the FY 2018-19 passed by the Respondent.

For Petitioner :

Mr.Kabil Dev 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 Special Government Pleader for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 14.03.2024, which was preceded by a Show Cause Notice in Ref.No.ZD331223097048G dated 14.12.2023, 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 14.03.2024.

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 09.03.2026.

5. 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.

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:- "Petitioner accepted to pay 50% of the disputed tax".

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 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 Ref.No.ZD331223097048G dated 14.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 14.03.2024 as an addendum to the Show Cause Notice dated 14.12.2023.

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 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. 17-03-2026 1/2 Index:Yes/No Speaking/Non-speaking order Internet:Yes kp To Deputy State Tax Officer K.K.Nagar Assessment Circle, PAPJM Annexe Building, No.1, Greams Road Chennai-600 006

C.SARAVANAN J.

kp 17-03-2026