Back
2026 Supreme(Online)(Mad) 35879
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
M/s. Sri Gemini Enterprises Rep. by its Proprietor J.Ramachandran – Appellant
Versus
The Commercial Tax Officer (State) Royapuram Assessment Circle – Respondent
W.M.P.Nos.14466 and 14467 of 2026
For the Petitioner(s): Kathiresan K, CH.Mohith Sai, R.Vishva Priyan, V.Swetha
For the Respondent(s):Mrs. P.Selvi, Government Advocate
Writ petition remitted for de novo GST assessment adjudication upon 25% pre-deposit despite expired appeal limitation.
Headnote:The petitioner challenged an assessment order dated 22.02.2025 under GST enactments for FY 2020-2021, issued after a show cause notice in GST DRC-01 dated 26.11.2024, to which no reply or personal hearing appearance was made. The court noted the appeal limitation under Section 107 had expired. The petitioner consented to pre-deposit 25% of disputed tax for fresh adjudication. The matter was remitted for de novo adjudication upon compliance, with directions for reply submission and expeditious final order within three months. Non-compliance permits recovery proceedings. The writ petition was disposed of accordingly.
| Table of Content |
|---|
| 1. admission stage disposal with consent. (Para 1 , 2) |
| 2. challenge to order post expired appeal limitation. (Para 3 , 4) |
| 3. petitioner's consent to 25% pre-deposit. (Para 5 , 6) |
| 4. remittal for fresh adjudication on compliance. (Para 7 , 8 , 10 , 11 , 13) |
ORDER
Mrs.P.Selvi, Government Advocate takes notice on behalf of 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 22.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated
22.02.2025.
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. The present Writ Petition has been filed only on
01.04.2026.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:-
“Agreed to pay 25% of the disputed tax amount”
7. Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% 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 GST DRC-01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated
22.02.2025 as an addendum to the Show Cause Notice dated 26.01.2024. 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 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.
10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% 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. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
