IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-12-2025 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos. 54332, 54334 & 54335 of 2025 Tvl. Shri Kanaka Durga Fabrics, Rep. By S.Venkatesan, Proprietor, No.9/1A, Ompathampalli, Salem 636 051 ..Petitioner(s)

Vs The Assistant Commissioner (ST), Annathanapatty Assessment Circle, Integrated Commercial Tax Building, Fourth Floor, Pitchards Road, Hasthampatty, Salem 636 007. ..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Respondents order dated 20.02.2025 in GSTIN number (33AAZPV0921G1ZE) pertinent to the assessment year 2020–2021 which subsequently culminated in order dated 17.06.2025 passed by the Respondent in rejection of rectification application filed by the Petitioner vide Ref No. ZD330625163062O and quash the same.

For Petitioner(s): Mr.K.Narayanan For Respondent(s): Mr.C.Harsharaj, Special Government Pleader

O R D E R

Mr.C.Harsharaj, learned Special Government Pleader 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 Special Government Pleader for the Respondent.

3.The Petitioner is before this Court against the impugned order dated

20.02.2025 passed for the assessment year 2020-2021. The impugned order has preceded a notice in DRC-01 dated 14.11.2024 for the aforesaid tax period to which the Petitioner failed to file a reply. Thus, the impugned order has been passed on 20.02.2025. The Petitioner attempted to have the same rectified under Section 167 of the respective GST enactment. However, that application also was rejected on 17.06.2025.

4.It is informed by the learned counsel for the Petitioner that the Petitioner has filed an appeal against the rectification order dated 17.06.2025 on

03.08.2025 before the Appellate authority.

5.Learned counsel for the Petitioner submits that the Petitioner is agreeable for pre-deposit of any reasonable amount as a condition for denova adjudication for the issue covered by the notice in DRC-01 dated 14.11.2024, as the Petitioner has failed to respond to the same.

6.Learned Special Government Pleader for the Respondent submits that appropriate order may be passed in the light of the consistent view taken under similar circumstances.

7.Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

8.Having considered the submissions of the learned counsel for the Petitioner and learned Government Advocate for the Respondent, the impugned order is quashed and 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 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.

9.Within such time, the Petitioner shall also file a reply to the Notice in GST DRC-01 dated 14.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 20.02.2025 as an addendum to the Notice dated 14.11.2024. The Petitioner shall also take steps to withdraw the appeal filed on 03.08.2025 against the rectification order dated

17.06.2025.

10.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 shall also stand automatically vacated.

11.It is made clear that ba