WP/11137/2026 of S.SHOBHA Vs The Assistant Commissioner (ST)

WP No. 11137 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP.Nos. 11137 & 11145 of 2026 AND WMP.Nos. 12104 & 12119 of 2026 S.Shobha 81, Nethaji Street,Padikuppam Road, Dr. Ambedkar Nagar, Anna Nagar West, Thiruvallur 600040. .. Petitioner in both WPs Vs The Assistant Commissioner (ST) Koyambedu Assessment Circle, Commercial Tax Office, No.1 Perarignar Anna Platinum Jubilee Buildings, Commercial Taxes Department, Greams Road, Thousand Lights West, Thousand Lights, Chennai-06. .. Respondent in both the WPs PRAYER IN W.P.No.11137 of 2026 : Writ Petition filed under Art.226 of the Constitution of India praying for issuance of Writ of Certiorarified Ma ndamus to call for the records relating to the impugned order bearing Reference No.ZD331124146577F dated 19.11.2024 and proceeding in GSTIN. No.33DJHPS4324C1ZG/2019-20 dated 19.11.2024 issued by the Respondent herein and quash the same and consequentially direct the Respondent to reassess the Excess Input Tax Credit availed by the Tvl.Ambika Battery Company by providing an opportunity to the Petitioner. PRAYER IN WP No. 11145 of 2026: Writ Petition filed under Art.226 of the Constitution of India praying for issuance of Writ of Certiorarified Ma ndamus https://www.mhc.tn.gov.in/judis WP No. 11137 of 2026 __________ Page2 of 6 to call for the records relating to the impugned order bearing Reference No.ZD3302251572250 dated 17.02.2025 and proceeding in GSTIN. No.33DJHPS4324C1ZG/2020-21 dated 17.02.2025 issued by the Respondent herein and quash the same and consequentially direct the Respondent to Consider the Reply of the Petitioner dated 07.12.2024 and 09.12.2024 by providing an opportunity to the Petitioner. For Petitioner in both Wps : Ms.G.Priyadharshini For Respondent in both Wps : Ms. Amirtha Poonkodi Dinakaran Govt.Advocate COMMON ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent. 2. These Writ Petitions are disposed of at the time of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The Petitioner is before this court against the Impugned orders dat ed 19.11.2024 and 17.02.2025 passed for the tax periods 2019-2020 and 2020- 2021, respectively. The respective Impugned orders have been passed in the absence of the reply to the Show Cause Notices that preceded the im pugned order. https://www.mhc.tn.gov.in/judis WP No. 11137 of 2026 __________ Page3 of 6 4. Learned counsel for the Petitioner submits that the Petitioner will deposit a sum of Rs.15 lakhs as a condition for denovo adjudication. It is further submitted that although the registration was obtained in the name of the Petitioner, the business was carried on by the Petitioner’s dece ased husband namely Late Mr.Sankarlal who died on 29.12.2020. 5. It is further submitted that the Petitioner was not aware of the business carried by the Petitioner’s husband in the registration obtained in the name of the Petitioner and that the Petitioner became aware of the impugned order only after recovery proceedings were initiated against the Petitioner. 6. That apart, it is submitted that the Petitioner has been fil ing nil return and therefore no business has been carried on by the Petitioner in the name the registered proprietory concern. 7. Having considered the submissions made by the learned counsel for the Petitioner and learned Government Advocate for the Respondent and considering the fact that the Petitioner is a young widow, who has not carried on business although the registration was obtained in the name of the Pe titioner after the death of Petitioner’s husband on 29.12.2020. 8. Recording the same, this Court is inclined to remit the case back https://www.mhc.tn.gov.in/judis WP No. 11137 of 2026 __________ Page4 of 6 to the respondent to pass a fresh order in lieu of the Impugned Orders subject to Petitioner depositing Rs.15 lakhs in cash or from the Petitioner’s El ectronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 dated 22.05.2024 and 24.11.2024 together with requisite documents to substantiate the case by treating the respective Impugned Orders dated 19.11.2024 and 17.02.2025 as an addendum to the said Show Cause Notices. 10. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in acc ordance with law as expeditiously as possible, preferably, within a period of thr ee (3) months of such pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 11. It is made clear that bank attachment shall be lifted subjec t to the deposit of Rs.15 lakhs as ordered above and the Petitioner not in arrea rs of any other amount for any other tax period barring the amount demanded under the https://www.mhc.tn.gov.in/judis WP No. 11137 of 2026 __________ Page5 of 6 impugned Order. 12. In case the Petitioner fails to comply with any of the stipul ations, the Respondent is at liberty to proceed against the Petitioner to rec over 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 Respondent shall give due notice to the Petitioner. 14. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 01-04-2026 Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 11137 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV To The Assistant Commissioner (ST) Koyambedu Assessment Circle, Commercial Tax Office, No.1 Perarignar Anna Platinum Jubilee Buildings, Commercial Taxes Department, Greams Road, Thousand Lights West, Thousand Lights, Chennai-06. WP Nos. 11137 & 11145 of 2026 & WMP.Nos. 12119 & 12104 of 2026 01-04-2026 https://www.mhc.tn.gov.in/judis