Aradhana Cashew Company v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.03.2026
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12062 and 12069 of 2026 Aradhana Cashew Company rep. By its Proprietor Narayanan Archana No.75/1 Main Road Andikuppam Road Panickankuppam Post Panruti 607 106.
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Petitioner Vs State Tax Officer Panruti Town Assessment Circle Commercial Taxes Building Near Taluk Office Kumbakonam Road Panruti 607 106.
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Respondent Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of certiorarified mandamus to call for the records of the impugned order passed under Section 74 dated 27/9/2025 having Reference No.ZD330925382114C passed by the respondent for the financial year 2019 - 20 and quash the same as illegal and consequently direct the respondent to consider the matter afresh on merits.
For Petitioner : Mr.V.Parthiban For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate 1/6
ORDER
Ms.Amirtha Poonkodi Dinakaran, 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 27/9/2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 30/10/2024, 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 27/9/2025.
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 17/3/2026.
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 2/6
denovo adjudication and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:- "Petitioner is willing to deposit 25% of disputed tax amount and prayed for remand back for fresh adjudication."
6. Recording the above consent given by the Petitioner, 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.
7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30/10/2024 together with requisite documents to substantiate the case by treating the impugned Order dated 27/9/2025 as an addendum to the Show Cause Notice dated 30/10/2024.
8. 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 3/6
stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.
9. 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.
10. 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.
11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24.03.2026 jai 4/6
To State Tax Officer Panruti Town Assessment Circle Commercial Taxes Building Near Taluk Office Kumbakonam Road Panruti 607 106.
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C.SARAVANAN, J jai 24.03.2026 6/6