M/S. Ss Cars Accessories v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-04-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.13044 and 13046 of 2026 M/s. SS CARS ACCESSORIES Rep By Its Partner P.Praveena No.392, Hundred Feet Road, Gandhipuram, Coimbatore 641012 ..Petitioner(s) Vs The Assistant Commissioner (st) Gandhipuram assessment circle, Coimbatore 641 018 ..Respondent(s) Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records of the respondent herein in GSTIN-33AADFJ7469D1ZE/2017-18 and quash the proceeding dated 20.01.2025.

For Petitioner(s):

Mr.Raveendran B For Respondent(s):

Mr.V.Prashanth Kiran Government Advocate

ORDER

Mr.V.Prashanth Kiran , 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 20.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 21.11.2023 wherein the Petitioner has filed a reply dated 26.12.2023. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 20.01.2025.

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 endorsement to that effect in the Court bundle, which is extracted hereunder:- " The Petitioner is agreed to pay 25% of tax for remand"

7. In view of the above, the case is remitted back to the Appellate Authority 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. In case the Petitioner complies with the above stipulations, the Appellate Authority 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.

9. 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.

10. In case the Petitioner fails to comply with any of the stipulations, the Appellate Authority 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.

11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order Vv To The Assistant Commissioner (st) Gandhipuram assessment circle, Coimbatore 641 018

C.SARAVANAN, J.

VV 01-04-2026