John Moses v. The Assistant Commissioner St
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-04-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.12240 & 12242 of 2025 John Moses Prop 4Square Container Services Thiruvallur High Road, Edappalayam Redhills. Chennai 600052 ..Petitioner(s) Vs The Assistant Commissioner ST Cholavaram Assessment Circle Integrated Building for Commercial Taxes Dept. No 32, Elephant Gate bridge Road Wall Tax Road Vepery chennai 03 ..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 relating to the impugned Order Order dated 13.08.2024 proceedings in GSTIN 3BDYPM2694G2ZY/2019-20 along with consequential order in DRC-07 with Ref No. ZD330824097936Q dated 13.08.2024, and in DRC-07 with Ref No. ZD330824097609T dated 13.08.2024. and quash the same. For Petitioner(s):
Mr.R .A.Mohamed Kamal For Respondent(s):
Mrs.K.Vasanthamala, Govt. Advocate
ORDER
Mrs.K.Vasanthamala, 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 13.08.2024, which was preceded by a Show Cause Notice in DRC-01 dated 27.05.2024 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 13.08.2024.
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 24.03.2025.
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 the following endorsement to that effect in the Court bundle which has been extracted
hereunder:- "I undertake to pay 25% disputed tax in WP "
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.
8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 27.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 13.08.2024 as an addendum to the Show Cause Notice dated 27.05.2024.
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. In case the amount over and above 25% of the disputed tax has been recovered, no further pre-deposit will be required to be made by the Petitioner.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 02-04-2026 GV
To The Assistant Commissioner ST Cholavaram Assessment Circle Integrated Building for Commercial Taxes Dept. No 32, Elephant Gate bridge Road Wall Tax Road Vepery chennai 03
C.SARAVANAN, J.
GV and WMP.Nos.12240 & 12242 of 2025 02-04-2026