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WP No. 11384 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026

CORAM THE HON'BLE MR JUSTICE C. SARAVANAN

WP No. 11384 of 2026 and

WMP Nos.12382 & 12384 of 2026

Tvl. SANTHOSH & CO (Rep by its proprietor, Mrs.Vadivel Yamuna), 24,

G. N. T. Road, Moolakadai, Chennai, 600060.

..Petitioner(s)

Vs The Commercial Tax office

Madhavaram Assessment circle Room No.105, First floor, Integrated commercial

Taxes Building, Wall Tax Road, Chennai-600 003

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in the impugned order in FORM GST DRC 07 with Reference No. ZD330125243864H dated 27.01.2025 along with the detailed order in GSTIN /33ACIPY3171G1ZG/ 2017-18 dated 27.01.2025 for the tax

period July 2017-March 2018 and quash the same.

For Petitioner(s): Mr.Kamala Kanth S

For Respondent(s): Mrs.P.Selvi Government Advocate

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WP No. 11384 of 2026

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 27.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 01.08.2024 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

27.01.2025.

4. The Petitioner was also issued with three Reminders on 20.09.2024,

07.10.2024 & 04.11.2024 respectively which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 25.09.2024. Thus, the

impugned Order has been passed.

5. It is noticed that the limitation for filing an appeal under Section 107 of

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WP No. 11384 of 2026

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.

6. 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 and he has also made an endorsement to that effect in the Court

bundle bundle which has been extracted hereunder:-

“Accept the 25% of Tax amount it’s subject to verified order is Accepted.”

7. The learned counsel for the Petitioner would further submit that certain

recoveries have been effected and, therefore, the same may be adjusted towards

the aforesaid 25% pre-deposit.

8. The learned counsel for the Respondent has no objection, however,

would submit that this may be subject to verification.

9. In view of the above, the case is remitted back to the respondent to pass

a fresh order on merits subject to 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.

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WP No. 11384 of 2026

10. Within such time, the Petitioner shall also file a reply to the Show

Cause Notice in GST DRC-01 dated 01.08.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

27.01.2025 as an addendum to the Show Cause Notice dated 01.08.2024.

11. Needless to state, any amount recovered from the Petitioner / paid by

the Petitioner, towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 25% as ordered a