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2026 Supreme(Online)(Mad) 31001
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
M/s. S.R. Marketing Rep by its Proprietor Parthasarathy Sundarrajan – Appellant
Versus
The State Tax officer, office of the commercial Tax Officer, Villivakkam Assessment Circle, Chennai North, Tamil Nadu – Respondent
WMP Nos.13232 & 13233 of 2026
For Petitioner(s): Mrs.R. Hemalatha
For Respondent(s):Mr.V.Prashanth Kiran Government Advocate
Writ petition challenging GST order remitted for de novo adjudication upon 10% tax pre-deposit despite alternate appeal remedy.
Headnote:The petitioner challenged a GST assessment order under Section 73 of the CGST Act, 2017, issued vide ref. No. GSTIN 33EIPPS4988L1Z4/2021-22 dated 12.12.2025, along with rejection of rectification application, following a show cause notice dated 29.05.2025. The court noted the impugned order was preceded by SCN and reply but appeal limitation under Section 107 remained available. The court remitted the matter for de novo adjudication subject to pre-deposit. The primary issue was challenge to the impugned GST order and consequential proceedings. The court observed the writ was filed post-limitation but permitted remittal given petitioner's consent to deposit 10% tax, directing fresh reply opportunity and reasoned order within three months. Writ petition disposed of; matter remitted to respondent for fresh order on merits upon 10% pre-deposit; bank attachment vacated subject to compliance.
| Table of Content |
|---|
| 1. admission stage disposal noting scn, reply, and appeal limitation. (Para 2 , 3 , 4) |
| 2. petitioner's consent for 10% pre-deposit and fresh reply. (Para 5 , 7) |
| 3. remittal for de novo order; compliance conditions and consequences. (Para 6 , 8 , 9 , 10 , 12) |
ORDER
Mr.V. Prashanth Kiran, 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 12.12.2025, which has preceded by a Show Cause Notice in GST DRC 01 dated 29.05.2025. The Petitioner has filed a reply dated 26.06.2025.
4.It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order is within the limitation for filing the appeal. However, the present Writ Petition has been filed only on 25.03.2026.
5.At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:-
“I am willing to deposit 10% of the tax”.
6. Recording the above consent given by the Petitioner, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% 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.
7.The learned counsel for the petitioner submits that the petitioner replied to the Show Cause Notice in FORM GST DRC-01 dated 29.05.2025 vide reply dated 26.06.2025 was skeletal and therefore the petitioner may given one opportunity to explain the case afresh.
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 10% 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.
