Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records pertaining the rejection order dated 22.12.2025 made in Reference No.ZD331225337511S passed by the first respondent and quash the same and consequently direct the first respondent to hear and dispose the appeal filed by the petitioner merits as against the order of the second respondent made in GSTIN 33EMSPK7786K1Z1/2021-2022 dated 28.07.2025 within the time stipulated by this Hon'ble Court.

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents.

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 Respondents.

3. In this writ petition, the petitioner is before this Court against the impugned Order dated 22.12.2025, whereby the petitioner’s appeal against the Assessment Order dated 28.07.2025 was rejected on the following observation:-

“The taxpayer at the time of appeal, the mention of Medical Certificate in the Annexure of Appeal Application for delay condonation, but not filed the Medical Certificate.”

4. It is noted that the petitioner filed the appeal before the first respondent on 22.11.2025 without making any pre-deposit.

5. It is further noted that the Assessment Order dated 28.07.2025 passed by the original authority was in the absence of any reply to the Show Cause Notice in DRC-01 dated 16.04.2025.

6. 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. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which is extracted hereunder:-

“ The petitioner undertake to pay 25% of the disputed amount.”

7. Recording the same, the case is remitted back to the Respondent to pass a fresh order on merits in view of the Assessment Order dated 28.07.2025 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 16.04.2025 together with requisite documents to substantiate the case by treating the Assessment Order dated 28.07.2025 as an addendum to the Show Cause Notice dated 16.04.2025.

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 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 Petition is closed.

15-04-2026

Index: Yes/No

Speaking/Non-speaking order Neutral Citation: Yes/No

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