Tvl Sri Ss Enterprises v. Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.12566 & 12569 of 2026 Tvl SRI SS ENTERPRISES Rep. by its proprietor MR.Baskar, Regd office at No.1/2, Kswaran Koil Street, Avadi, Chennai - 600 077.

..Petitioner(s) Vs Deputy Commercial Tax Officer Tiruverkadu Circle, Poonamalle Zone, Room No.105, Commercial Tax Office, Bangalore High Road, Varadharajapuram, Nazarathpet, Poonamallee Taluk, Chennai - 603 108.

..Respondent(s) Writ Petition filed is under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records pertaining to the impugned order passed by the respondent vide Reference No. ZD330225247245N dated 24.02.2025 confirming a sum of Rs.13,09,880/- towards tax, interest, penalty and late fee along with the detailed order as annexure and quash the same.

For Petitioner(s):

Mr. R.Mansoor Ilahi For Respondent(s):

Mrs. K. Vasanthamala, Government Advocate

ORDER

Mrs. K. Vasanthamala, 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 24.02.2025, which was preceded by a Show Cause Notice in Form GST DRC - 01, dated 25.11.2024, wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the Impugned Order dated 24.02.2025.

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 long before. However, the present Writ Petition has been filed only on 18.03.2026.

5.

At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.

6.

The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted

hereunder:- " I hereby undertakes and acknowledge that on behalf of the petitioner to deposit 25% of the tax liability out of own will and without coercion."

7.

Recording the above submission, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% 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.

Within such time, the Petitioner shall also file a reply to the Show Cause Notice dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 24.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024. 9.

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.

10.

It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% 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. 11.

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. 12.

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

13.

This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are also closed. 26-03-2026 klt To The Deputy Commercial Tax Officer Tiruverkadu Circle, Poonamalle Zone, Room No.105, Commercial Tax Office, Bangalore High Road, Varadharajapuram, Nazarathpet, Poonamallee Taluk, Chennai - 603 108.

C.SARAVANAN, J.

klt and WMP Nos.12566 & 12569 of 2026 26-03-2026