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Madras High CourtWP/11640/2026disposed of

Maxx Fortune Lines Private Limited v. The Assistant Commissioner (St),

2026-03-26Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos. 12686 & 12687 of 2026 Maxx Fortune Lines Private Limited Represented by its authorized representative Mr. Dineshchandar Prabakaran Gaiety Palace, 3-B3, Blackers Rd,Chindatripet, Chennai,Tamil Nadu 600002.

..Petitioner(s) Vs The Assistant Commissioner (ST), Chintadripet,Central III Greams Road, Chennai-600 006 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the respondent in passing the impugned Order Reference No.ZD330225145258J dated 15.02.2025 by the Respondent for the period April, 2020 to March, 2021 and quash the same .

For Petitioner(s):

Ms.Sharanya Vijay for Mr.K Vaitheeswaran For Respondent(s):

Mr.C.Harsharaj, Spl.GP

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission 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 15.02.2025, which was preceded by a Show Cause Notice in FORM GST DRC-01 dated 24.11.2024 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 15.02.2025.

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 23.03.2026.

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.

5a. It is submitted that the entire disputed tax has been recovered.

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:- "100% of tax already remitted "

"25% remand accepted"

7. 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, subject to verification.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in FORM GST DRC-01 dated 24.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 15.02.2025 as an addendum to the Show Cause Notice dated 24.11.2024.

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 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. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.

14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. GV

To The Assistant Commissioner (ST), Chintadripet,Central III Greams Road, Chennai-600 006

C.SARAVANAN J.

gv AND WMP NO. 12686 OF 2026,WMP NO. 12687 OF 2026 26-03-2026