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Madras High CourtWP/48947/2025disposed of

Shri Viswanathan Srinivasagupta v. The Commercial Tax Officer

2026-03-12Honourable Mr Justice C. Saravanan8 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-03-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 54677 OF 2025,WMP NO. 54679 OF 2025

1. Shri Viswanathan Srinivasagupta No 93 Mariyamman Koil Street Gugai Salem Tamil Nadu 636006 Petitioner(s) Vs

1. The Commercial Tax Officer Gugai Circle, Integrated Commercial Taxes building, No 17 Pitchards Road, hasthampatty, Salem 7No 93 Mariyamman Koil Street Gugai Salem Tamil Nadu 636006 Respondent(s) WMP No. 54673 of 2025

1. Shri Viswanathan Srinivasagupta Petitioner(s) Vs

1. The Commercial Tax Officer Respondent(s) WMP No. 54679 of 2025

1. Shri Viswanathan Srinivasagupta Petitioner(s) Vs

1. The Commercial Tax Officer

Respondent(s) PRAYER:-This writ petition is filed under Article 226 of the constitution of India calling for the records pertaining to the impugned order in GSTIN 323BZWPS5289K1Z8 / 2020-21 dated 26.12.2024 and summary of the order in Form GST DRC 07 having Reference No.ZD331224228356M dated 26.12.2024 and impugned order in GSTIN 33BZWPS5289K1Z8 / 2020-21 dated 17.02.2025 and summary of the order in Form GST DRC -07 having Reference No ZD330225160780N dated 17.02.2025 for the Financial Year (FY ) 2020-21 issued by the Respondent and quash the same and pass orders. W.M.P.No.54677 of 2025 PRAYER:-To dispense with the production of the impugned order in GSTIN 323BZWPS5289K1Z8 / 2020-21 dated 26.12.2024 and summary of the order in Form GST DRC-07-07 having Reference No.ZD3312242289K1Z8/2020-21 dated 17.02.

2025 and summary of the order in Form GST DRC-07 having reference No.ZD330225160780N dated 17.02.2025 for the Financial Year (FY)2020-21 issued by the respondent and pass orders. WMP No. 54679 of 2025 PRAYER:-To stay the operation of the impugned order in GSTIN 323BZWPS5289K1Z8 / 2020-21 dated 26.12.2024 and summary of the order in Form GST DRC 07 having Reference No ZD331224228356M dated 26.12.2024 and impugned order in GSTIN 33BZWPS5289K1Z8 / 2020-21 dated 17.02.2025 and summary of the order in Form GST DRC -07 having Reference No ZD330225160780N dated 17.02.

S. Yogalakshmi Rinsup Ria. M Srimathi . S For Respondent:

Mr.C. Harsharaj, Spl Government Pleader

ORDER

This writ petition is disposed with the consent of the learned counsel for the petitioner and the learned counsel for the respondent.

2. In this writ petition the petitioner has challenged the respective orders wherein the tax has been confirmed for the tax period 2020-2021, as detailed below:

S.No Period DRC 07 Amount 1.

2020-21 26.12.2024 Rs.18,22,876.00/- 2020-21 17.02.2025 Rs.21,71,283.00/-

3. The learned Special Government Pleader appearing for the respondent conceded that there is a overlap in the demand confirmed in the second mentioned order dated 17.02.2025 to the extent of Rs.18,22,876.80/- out of 21,71,283.00/- .

4. 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.

5. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- "consent to remit 25% deposit."

6. Considering the above submission, the case is remitted back subject back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax confirmed vide order dated 17.02.2025 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.

7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 19.09.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 17.02.2025 as an addendum to the Show Cause Notice dated 19.09.2024.

8. 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 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 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.

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. 12-03-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes smn

To 1.The Commercial Tax Officer Gugai Circle, Integrated Commercial Taxes building, No 17 Pitchards Road, hasthampatty, Salem 7No 93 Mariyamman Koil Street Gugai Salem Tamil Nadu 636006

C.SARAVANAN J.

smn AND WMP NO. 54677 OF 2025,WMP NO.

54679 OF 2025 12-03-2026