The court may remit a GST demand order back to the assessing authority for fresh adjudication on merits, provided the petitioner makes a pre-deposit (e.g., 10% of disputed tax) and provides necessary supporting documentation.

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the Impugned Order vide FORM GST DRC-07 bearing Reference Number ZD331225299344A dated 18.12.2025 passed by the Respondent herein, to quash the same.

For Petitioner : Mr.G.Shiva Kumar

For Respondent : Mr.C.Harsha Raj Special Government Pleader

ORDER

Mr.C.Harsha Raj, learned Special Government Pleader, takes notice for the respondent.

2. With the consent of the learned counsel for the petitioner and the learned Special Government Pleader for the respondent, this writ petition is being disposed of at the time of admission.

3. In this Writ Petition, the petitioner has challenged the impugned Order dated 18.12.2025 passed under Section 73 of the respective GST Enactments for the tax period 2021-2022.

4. By the impugned order, the demand proposed in the Show Cause Notice (DRC 01) dated 25.09.2025 was confirmed due to the absence of documentary evidence from the petitioner to substantiate their defense.

5. The learned counsel for the petitioner would submit that the petitioner be given one opportunity to explain their case afresh and that the petitioner has already paid more than 10% of the disputed tax confirmed by the impugned order. The learned counsel also made an endorsement in the bundle to the following effect:

“The petitioner is willing to pay 10% of disputed tax and has already paid more than 10% which may be adjusted & pray that matter be remanded back to the respondent”

6. The Learned Special Government Pleader for the respondent is, however, unable to confirm the same.

7. Considering this position, the case is remitted back to the respondent to pass a fresh order, subject to verification that any amount confirmed by the impugned order has already been recovered from the petitioner.

8. If the respondent is of the prima facie view that no amount has been recovered, the respondent shall issue a notice to the petitioner. Upon receipt of such notice, the petitioner shall file a proper reply to the impugned Show Cause Notice dated 25.09.2025 along with supporting documents, treating the impugned Order dated 18.12.2025 as an addendum to the said notice, and deposit 10% of the disputed tax confirmed by the said Order dated 18.12.2025 within a period of 30 days.

9. On receipt of the said reply / pre-deposit, the respondent shall pass a fresh order on merits and in accordance with law, within a period of three months.

10. In case the respondent is of the view that any amount has already been recovered, the same shall be adjusted towards the 10% deposit ordered above, and a fresh order shall be passed as directed.

11. The attachment of the petitioner’s bank account shall stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.

12. It is made clear that bank attachment shall be lifted, subject to the deposit of 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.

13. 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.

14. This writ petition stands disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs.

16.04.2026 raja

Neutral Citation : Yes / No

To

The Assistant Commissioner (St), Pallavaram Assessment Circle,

Integr