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2026 Supreme(Online)(Mad) 31003
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
M/s.Thai Agencies, Rep by its Proprietor- Ramesh Ambalavanan – Appellant
Versus
The State Tax Officer Office of the Commercial Tax Officer, Panruti Rural, Cuddalore – Respondent
WMP Nos.13267 & 13269 of 2026
For the Petitioner(s): Mrs.R.Hemalatha
For Respondent (s): Mr.C. Harsharaj Special Government Pleader
Writ petition remitted for de novo adjudication upon 10% tax pre-deposit and fresh reply with documents.
Headnote:The petitioner challenged an order under section 73 of the CGST Act for FY 2021-22, issued after a show cause notice in FORM GST DRC-01 dated 25.09.2025, to which a reply was filed without supporting documents. The court found the petitioner willing to pre-deposit 10% of disputed tax for fresh adjudication. The issue was whether to quash the impugned order or remit for de novo proceedings. The ratio decidendi is that consent-based disposal allows remittal subject to pre-deposit and filing additional reply with documents, treating the impugned order as an addendum to the SCN. The writ petition is disposed of; case remitted to respondent for fresh order on merits within three months post-compliance.
| Table of Content |
|---|
| 1. admission-stage disposal with consent (Para 2) |
| 2. petitioner's pre-deposit offer accepted (Para 4 , 5) |
| 3. remittal for fresh order post-compliance (Para 6 , 7) |
| 4. conditions for vacation of attachment and recovery (Para 8 , 9 , 10 , 12) |
ORDER
Mr.C. Harsharaj, learned Special Government Pleader 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
27.12.2025, which was preceded by a Show Cause Notice in FORM GST DRC-01 dated 25.09.2025. The records indicate that the Petitioner had filed a reply dated 03.12.2025 and the same did not accompany the required documents to substantiate the defence.
4. 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 tax”.
5.The learned counsel for the respondent has no objection for remitting the case back to the respondent subject to the above condition.
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. Within such time, the Petitioner shall also file additional reply to the Show Cause Notice in GST DRC-01 dated 25.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated
27.12.2025 as an addendum to the Show Cause Notice dated 25.09.2025.
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.
