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Madras High CourtWP/20511/2026disposed of

M/S.Sakravarthi Textiles, v. The Deputy State Tax Officer -1,

2026-05-27Honourable Mr Justice G. R. Swaminathan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN AND WMP NO. 22051 OF 2026,WMP NO. 22055 OF 2026 M/S.Sakravarthi Textiles, Rep. by its proprietor, Sri.A.P.Chakravarthi, No.29, Krishangiri, Uthangarai 635 207.

..Petitioner(s) Vs The Deputy State Tax Officer -1, Harur Circle, Harur.

..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 in his proceeding in GSTIN - 33AFEPA0166J1ZY/2018-19 and quash the proceeding dated 03.12.2025 passed therein. . For Petitioner(s):

Mr.B.Raveendran For Respondent(s):

Mr.G.Dhana Madhri 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, the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The 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. Speaking/Non-speaking order 27-05-2026 GV/MSR

To The Deputy State Tax Officer -1, Harur Circle, Harur.

G.R.SWAMINATHAN J.

GV/MSR AND WMP NO. 22051 OF 2026,WMP NO. 22055 OF 2026 27-05-2026