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2026 Supreme(Online)(Mad) 31166
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Tvl J SABARI CONTRACTOR Rep by its proprietor, Mr.Jayaraman Sabari – Appellant
Versus
The Assistant commissioner Ponneri Assessment circle – Respondent
WMP Nos. 12692 & 12690 of 2026
For the Petitioner(s): Mr.S.Kamala Kanth
For the Respondent(s): Mr.TNC.Kaushik, AGP
Writ petition remitted for fresh GST order post 50% pre-deposit with adjustments.
Headnote:The petitioner challenged a GST demand order under Article 226 for tax period 2018-19 via Form GST DRC-07 dated 27.04.2024. Court noted petitioner's concession to deposit 50% disputed tax with adjustment for prior recovery. Impugned order set aside for fresh consideration post pre-deposit. Issues framed around compliance with show cause notice reply and expeditious final order. Ratio emphasizes conditional remission ensuring partial deposit and procedural fairness before recovery. Writ petition disposed with directions for deposit, fresh order within three months, and automatic vacation of bank attachment upon compliance.
| Table of Content |
|---|
| 1. petitioner's pre-deposit concession accepted with adjustment. (Para 2 , 3 , 4 , 5) |
| 2. remand for fresh order post compliance and deposit. (Para 6 , 7 , 8 , 9) |
| 3. petition disposed with recovery safeguards. (Para 11 , 12) |
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.
3. Learned counsel for the Petitioner fairly concedes that the Petitioner will deposit 50% of the disputed tax. However, he would further submit that the amount that is said to have been recovered on 13.09.2025, may be adjusted.
4. Learned counsel for the Respondent submitted that he has no objection to the same subject to verification.
5. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court.
6. Recording the above submission, the case is remitted back to the Respondent to pass a fresh order in view of the impugned order dated 27.04.2024 subject to Petitioner depositing 50% of the disputed tax less any amount that is said to have been recovered or paid for towards the liability confirmed by the impugned order. The Petitioner shall also file a reply to the Show Cause Notice dated 03.06.2022 within a period of 30 days from the date of receipt of a copy of this order.
7. 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.
8. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% 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.
9. 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. 10. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
C.SARAVANAN J.
GV
11. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.
12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
