Sai Lakshmi Cotton Mills v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.02.2026
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.43863 & 43864 of 2025 Sai Lakshmi Cotton Mills Represented by its Proprietrix Mrs. Mauli Pramit Shah No.B-301, Raheja Enclave, Race Course Road Coimbatore - 641018.
... Petitioner Vs.
1. The State Tax Officer / The Commercial Tax Officer Trichy Road Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641018.
2. The State Tax Officer Audit Team-1, Office of Joint Commissioner (ST) Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641018.
... Respondents 1/6
Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the 1st respondent relating to the impugned order in GSTIN 33ACSPS6101J1ZD/2017-18 dated 30.12.2023 and Reference No. ZD331223294245J dated 31.12.2023 in GSTIN/ID 33ACSPS6101J1ZD passed for the F.Y.2017-18, and quash the same as illegal, arbitrary, without jurisdiction and violative of the principles of natural justice. For Petitioner : Mr.K.Sankaranarayanan For Respondents : Mrs.P.Selvi Government Advocate
ORDER
In this writ petition, the petitioner has challenged the impugned Order dated 30.12.2023 along with the Order dated 31.12.2023 passed by the 1st respondent for the Assessment Year 2017-2018.
2. By the impugned order, the demand proposed in the Show Cause Notice in DRC-01 dated 29.09.2023 was confirmed, as the petitioner failed to reply to the said notice.
3. The learned counsel for the petitioner submits that the petitioner will 2/6
deposit the entire disputed tax confirmed by the impugned Order dated 30.12.2023 as a condition for de novo adjudication, and therefore, seeks one opportunity.
4. The Learned Government Advocate for the respondents has no objection to the same, subject to the petitioner depositing the tax as stated above.
5. Recording the above consents of the learned counsel for the petitioner and the Learned Government Advocate for the respondents, the case is remitted back to the 1st respondent to pass a fresh order on merits, subject to the petitioner depositing the entire disputed tax in cash 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.
6. Within such time, the petitioner shall also file a reply to the impugned Show Cause Notice dated 29.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 30.12.2023 as an addendum to the said notice. 3/6
7. Subject to the petitioner complying with the above stipulations, the 1st respondent shall proceed to pass fresh 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.
8. It is needless to state that, before passing any such order, the petitioner shall be heard.
9. The attachment of the petitioner's bank account shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.
10. It is made clear that bank attachment shall be lifted subject to the deposit of the entire 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 respondents are at liberty to proceed against the petitioner to recover the 4/6
tax in accordance with law as if this writ petition was dismissed in limine today.
12. This writ petition stands disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs. 19.02.2026 raja To
1. The State Tax Officer / The Commercial Tax Officer Trichy Road Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641018.
2. The State Tax Officer Audit Team-1, Office of Joint Commissioner (ST) Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641018.
5/6
C.SARAVANAN, J.
raja 19.02.2026 6/6