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2026 Supreme(Online)(Mad) 31168
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Tvl Sundar Timber and Plyboards Pvt Ltd – Appellant
Versus
Assistant Commissioner (ST) – Respondent
WMP Nos. 12727 & 12729 of 2026
For Petitioner(s): Mr.V.Arunachalesh
For Respondent(s): Mrs.P.Selvi, GA
Writ court remits GST assessment for de novo adjudication on petitioner's pre-deposit of 10% disputed tax despite expired appeal period.
Headnote:Under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act, 2017), the petitioner challenged an assessment order for FY 2021-22 passed after a show cause notice under GSTIN 33AABCS2151A1Z6/2021-22, claiming failure to respond to the notice. The court noted the expired limitation period for appeal under Section 107. The petitioner sought de novo adjudication upon pre-depositing 10% of disputed tax. The key issue framed was whether the writ petition could remit the matter for fresh adjudication despite the lapsed appeal period, with the petitioner undertaking pre-deposit as a condition. The court's reasoning emphasized conditional remission to ensure compliance and natural justice, treating the impugned order as an addendum to the show cause notice (paras 5-8). Writ petition disposed of; matter remitted for fresh order on merits within three months of pre-deposit, with automatic vacation of bank attachment upon compliance; non-compliance permits recovery proceedings.
| Table of Content |
|---|
| 1. petition challenges gst order post-lapsed appeal period. (Para 2 , 3 , 4) |
| 2. petitioner undertakes 10% pre-deposit for remand. (Para 5 , 6) |
| 3. remand for de novo adjudication on pre-deposit compliance. (Para 7 , 8 , 9 , 10) |
| 4. non-compliance allows recovery; petition disposed. (Para 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 16.12.2025, which was preceded by a Show Cause Notice in DRC-01 dated 09.06.2025 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 16.12.2025.
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 long before. However, the present Writ Petition has been filed only on
23.03.2026.
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.
6. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:-
“Petitioner undertakes to pay 10% of the Tax demand “
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 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.
8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 09.06.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 16.12.2025 as an addendum to the Show Cause Notice dated 09.06.2025.
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 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.
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.
