Remand for de novo adjudication of GST order subject to 25% pre-deposit of disputed tax.

ORDER

Mrs. P.Selvi, learned Government Advocate 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 Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 09.09.2025 which was preceded by a Show Cause Notice in GST DRC-01 dated 30.06.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 09.09.2025.

4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 09.03.2026.

5.The learned counsel for the petitioner submits that the petitioner had filed a reply in GST DRC-06 dated 29.08.2023 to the Show Cause Notice in GST DRC-01 dated 30.06.2023, the reply was inadequate which has culminated in the impugned order dated 09.09.2025. The learned counsel for the petitioner further submits that after the impugned order was passed, a sum of Rs.6,84,048/- has been recovered. The learned counsel for the respondent is however unable to confirm the same.

6.Considering the fact that the petitioner is seeking for the remand of the case back for denova adjudication by the respondent in view of the impugned order dated 09.09.2025, I am inclined to remit the case back to the respondent subject to the petitioner depositing 25 % of the disputed tax less the amount recovered from the petitioner.

7.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.

8.The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:-

“

We accept the order of the court to deposit 25% of the tax amount less whatever amount has been recovered and get remanded for fresh consideration before the respondent”.

9. In view of the above, 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 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.

10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 30.06.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

09.09.2025 as an addendum to the Show Cause Notice dated 30.06.2023. 11. 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.

12. 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.

13. 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. 14. Needless to state, before passing any such order, the Responden