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Madras High CourtWP/11990/2026disposed of

M/S.Navukkarasu Textiles, v. The Assistant Commissioner (St)

2026-03-30Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.03.2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN W.PNo.11990 of 2026 and W.M.P.Nos.13090 & 13093 of 2026 M/S.Navukkarasu Textiles, 5/3, Kumaranantha Puram,Sivan Theatre South, Tiruppur - 641 602.

Rep. by its proprietor, R.Thirunavukkarasu.

..Petitioner(s) Vs The Assistant Commissioner (ST) Tiruppur North 2 Assessment Circle, Tiruppur.

..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records of the Respondent leading to issuance of Impugned Order dated 17.10.2025 vide GSTIN: 33AHXPT7933P1Z3/2021-22 and quash the same and direct the Respondent to pass order after providing an opportunity to the Petitioner to file its Reply and personal hearing and pass other or further orders as it may deem fit and appropriate in the facts and circumstances of the case and thus render justice.

For Petitioner(s):

Mr.S.Sathyanarayanan For Respondent(s):

Mrs. Amirtha Poonkodi Dinakaran Government Advocate

ORDER

Mrs. 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 17.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 15.08.2025 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 17.10.2025.

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. The present Writ Petition has been filed only on 24.03.2026.

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 an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The petitioner submit that he is willing to pay 25 % of disputed tax amount by debiting the electronic credit ledger, Therefore, it is humbly prayed that order may be quashed and remitted back"

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 in GST DRC-01 dated 15.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 17.10.2025 as an addendum to the Show Cause Notice dated 15.08.2025.

9. In case the Petitioner complies with the above stipulations, the second 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 second Respondent shall give due notice to the Petitioner.

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 30.03.2026 Index: Yes/No Speaking/Non-speaking order kmm To The Assistant Commissioner (ST) Tiruppur North 2 Assessment Circle, Tiruppur.

C.SARAVANAN, J.

kmm W.P.No.11990 of 2026 30.03.2026