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Madras High CourtWP/12147/2026disposed of

Tvl Selvi Oil Stores v. The State Tax Officer

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.P.No.12147 of 2026 and W.M.P.Nos.13246 & 13248 of 2026 Tvl. Selvi Oil Stores, Rep. by its Proprietor - Lasar Samuvel, No.95, P.H. Road, Chinna Echanguzhi, Edayanchawadi Post, Manali New Town, Tiruvallur - 600103.

GSTIN: 33BOKPS4396N1Z6 ..Petitioner Vs The State Tax Officer, Office of the Commercial Tax Officer, Cholavaram Assessment Circle, Station: Room No.108, 1st Floor, Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Chennai - 600003.

..Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the impugned proceedings of the Respondent in GSTIN: 33BOKPS4396N1Z2/2021-2022 dated 24.11.2025 and the consequential Summary Order of the impugned proceedings vide Form GST DRC-07 in Reference No.ZD331125407408O dated 24.11.2025 for the Tax Period April 2021 - March 2022 quash the same. For Petitioner :

Ms.Kowsickvel.S For Respondent :

Mrs.Amirtha Poonkodi Dinakara, Government Advocate.

ORDER

Mrs.Amirtha Poonkodi Dinakara, 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 24.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 08.09.2025 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 24.11.2025.

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 25.03.2026.

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:- "Willing to deposit 25% for remitting back to AO."

7. Recording the above submission, the case is remitted back to the second 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 08.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 24.11.2025 as an addendum to the Show Cause Notice dated 08.09.2025.

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 State Tax Officer, Office of the Commercial Tax Officer, Cholavaram Assessment Circle, Station: Room No.108, 1st Floor, Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Chennai - 600003.

C.SARAVANAN, J.

kmm W.P.No.12147 of 2026 30.03.2026