M/S Aswin Cold Forge Private Ltd v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN & WMP.Nos.21647 & 21648 of 2026 M/s Aswin Cold Forge Private Ltd., Rep by its director Mr.S.Suseendhar, No.458 & 465, SIDCO Industrial Estate, Ambattur, Chenani - 600 098 ..Petitioner(s) Vs The State Tax officer, Pattaravakkam Assessment Circle, Chennai.

..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus, to call for the records in reference No.ZD3312250699438 dated 04.12.2025 for the financial year 20212022, quash the same and direct the Respondent to adjudicate the issue in accordance with law by providing sufficient opportunity to the petitioner. For Petitioner(s):

Mr.Ramasamy Swarnavel For Respondent(s):

Mrs. P.Selvi, Government Advocate

ORDER

Mrs. P.Selvi, 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 04.12.2025, which was preceded by a Show Cause Notice in Form DRC-01 dated 19.07.2025 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 04.12.2025.

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 already expired long before. However, the present Writ Petition has been filed only on 19.05.2026.

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 the following endorsement to that effect in the Court bundle which has been extracted hereunder:- "I may be permitted to pay 25% of the Tax amount"

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 Form DRC-01 dated 19.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 04.12.2025 as an addendum to the Show Cause Notice dated 19.07.2025.

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 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. 21-05-2026 Index: Yes/No Speaking/Non-speaking order TSG

To The State Tax officer Pattaravakkam Assessment Circle, Chennai

G.R.SWAMINATHAN, J.

TSG & WMP.Nos.21647 & 21648 of 2026 21-05-2026