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2026 Supreme(Online)(Mad) 31165
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Tvl SHIVAM GRANITES – Appellant
Versus
Assistant Commissioner (ST) Krishnagiri II Circle – Respondent
WMP NO. 12655 OF 2026|WMP NO. 12657 OF 2026
For Petitioner(s): Mr.M.Gananasekar for M/s.Sanskar Samdaria Sourabh Samdaria
For Respondent(s): Mrs.P.Selvi, GA
Writ court remands GST order for de novo adjudication upon 100% pre-deposit of disputed tax despite expired appeal limitation.
Headnote:The petitioner challenged a GST assessment order dated 31.10.2023 passed under relevant GST Enactments, 2017, following a Show Cause Notice in DRC-01 dated 29.09.2023, to which no reply or personal hearing was availed. The court noted the expired limitation under Section 107 for appeal. Upon petitioner's consent to pre-deposit 100% disputed tax, the matter was remitted for de novo adjudication. The core issue was the validity of the impugned order due to non-response to SCN and expired appeal period. The ratio decidendi holds that writ jurisdiction can remit for fresh adjudication subject to pre-deposit of disputed tax, treating the impugned order as an addendum to the SCN, ensuring compliance with natural justice. The writ petition stands disposed of, remitting the case back to the respondent for fresh order on merits within three months of pre-deposit, with automatic vacation of bank attachment upon compliance.
| Table of Content |
|---|
| 1. challenge to gst order; appeal limitation expired. (Para 2 , 3 , 4) |
| 2. petitioner consents to 100% tax pre-deposit. (Para 5 , 6) |
| 3. remand for fresh adjudication with conditions; non-compliance allows recovery. (Para 7 , 8 , 9 , 10 , 11 , 13 , 14) |
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 31.10.2023, which was preceded by a Show Cause Notice in DRC-01 dated 29.09.2023 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and, has thus suffered the impugned Order dated 31.10.2023.
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 long before. However, the present Writ Petition has been filed only on
18.03.2026.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:-
“The Petitioner have consented to deposit 100% of the disputed tax “
7. 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 100% 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.
8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 29.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 31.10.2023. as an addendum to the Show Cause Notice dated 29.09.2023.
9. 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 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.
10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 100% 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.
11. 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. 12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.
14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
