M/S City Super Market v. The Deputy State Tax Officer 2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.05.2026

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.Nos.21817 and 21819 of 2026 M/s.CITY SUPER MARKET Rep. by its Proprietor Mr.Mohamed Hanifa Mohamed Bilal, No.150, Tambaram Velachery Road, Medavakkam Koot Road, Kancheepuram, Chennai - 601 302.

... Petitioner Vs.

The Deputy State Tax Officer - 2, Medavakkam Assessment Circle, No.46, Greenways Road, Mylapore Taluk Office Building, Chennai - 600 028.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the respondent vide the impugned ex-parte order issued in Ref.No.ZD330225161981G dated 17.02.2025 in GST DRC-07 for the FY 2020-21 and quash the same as being violative of principles of natural justice.

1/4

For Petitioner : Mr.S.Jaikumar For Respondent : Ms.P.Selvi, Government Advocate.

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same.

3.The learned Government Advocate submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, if any attachment effected on the petitioner's ITC account, the same shall be raised forthwith. The impugned order shall stand quashed. The 2/4

petitioner shall thereafter reply to the show cause notice within a period of thirty days from the date of receipt of a copy of this order. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced.

5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 21.05.2026 NCC : Yes/No Index : Yes / No Internet : Yes/ No rka/dna To:

The Deputy State Tax Officer - 2, Medavakkam Assessment Circle, No.46, Greenways Road, Mylapore Taluk Office Building, Chennai - 600 028.

3/4

G.R.SWAMINATHAN, J.

rka/dna 21.05.2026 4/4