Tvl.B.S. Construciton v. The Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.03.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12486 and 12488 of 2026 Tvl.B.S.Construction rep. By its Proprietor Mr.Binda Sah No.354, 2nd Street, Athipattu Pudu Nagar Athipattu Tiruvallur 600 120.
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Petitioner Vs The Commercial Tax Officer Cholavaram Assessment Circle Room No.108, I Floor Integrated Commercial Taxes Office Complex No.32 Elephant Gate Bridge Road Chennai 600 003.
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Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the respondent in the impugned order in FORM GST DRC - 07 with Reference No.ZD3312253815711 dated 24.12.2025 along with the detailed order inGSTIN/33AXJPS5140B1ZR/2021-22 dated 24.12.2025 for the tax period April 2021 - March 2022 and quash the same.
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For Petitioner : Mr.S.Kamalakanth For Respondent : Mr.TNC.Kaushik Additional Government Pleader - - - - -
ORDER
Mr.TNC.Kaushik, learned Additional 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 Additional Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 24.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 11.08.2025 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 24.12.2025.
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 2/6
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 10% of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has made the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner counsel accept the condition 10% of the tax dispute value."
7. Recording the same, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% 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 11.08.2025 together with requisite 3/6
documents to substantiate the case by treating the impugned Order dated 24.12.2025 as an addendum to the Show Cause Notice dated 11.08.2025.
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 10% 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.
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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. Connected Writ Miscellaneous Petitions are closed. 25.03.2026 jai To:
The Commercial Tax Officer Cholavaram Assessment Circle Room No.108, I Floor Integrated Commercial Taxes Office Complex No.32 Elephant Gate Bridge Road Chennai 600 003.
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C.SARAVANAN, J.
jai 25.3.2026 6/6