The High Court may exercise its discretionary powers to restore an administrative appeal for merit-based adjudication conditional upon the petitioner's compliance with pre-deposit requirements of disputed tax liabilities.

ORDER

Ms. Amirtha Poonkodi Dinakaran, 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 challenging the impugned order dated 15.10.2025 passed by the first respondent, whereby the first respondent dismissed the petition against the order dated 20.02.2025 passed by the second respondent. The said appeal was filed on 11.10.2025, and at the time of filing the appeal, the petitioner had already deposited 10% of the disputed tax.

4. The learned counsel for the petitioner submits that the petitioner has already deposited 55% of the disputed tax, which was recovered from the Petitioner's Electronic Cash Register.

5. On the other hand, the learned Government Advocate for the respondents submits that they are unable to confirm the same.

6. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to deposit an additional 15% of the disputed tax, over and above 10% already deposited at the time of filing the appeal, as a condition for de novo consideration of the appeal dated 11.10.2025.

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

“I undertake to the consent of 15% of the tax (if any)

as ordered in this writ petition.”

8. Considering the fact that the petitioner may have a case on merits, this Court is inclined to restore the appeal to the file of the first respondent, subject to the petitioner depositing an additional 15% of the disputed tax, over and above the 10% already pre-deposited at the time of filing the appeal before the 1^st Respondent on 11.10.2025, 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.

9. Needless to state, any amount already paid by the petitioner shall be set off for the purpose of the aforesaid additional 15% pre-deposit. In the event that the amount already deposited exceeds the said 15%, the first respondent shall proceed to pass a fresh order in accordance with law.

10. In case the Petitioner complies with the above stipulations, the

1^st 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 without reference to limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.

11. It is made clear that bank attachment shall be lifted subject to the deposit of 15% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount demanded for any other tax period barring the amount demanded under the impugned Order.

12. In case the Petitioner fails to comply with any of the stipulations, the Respondents are 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.

13. Needless to state, before passing any such order, the

1^st Respondent shall give due notice to the Petitioner.

14. This Writ Petition stands disposed of with the above observations.

No costs. Connected Writ Miscellaneous Petitions are closed.