WP/13196/2026 of M/s. Sri Gemini Enterprises Vs The Commercial Tax Officer (State)

WP No. 13196 of 2026 __________ Page1 of 7 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 13196 of 2026 and W.M.P.Nos.14466 and 14467 of 2026 M/s. Sri Gemini Enterprises Rep. by its Proprietor J.Ramachandran, No.8, Manigandan Street, 3rd Lane, Old Washermanpet, Chennai 600 021 ..Petitioner(s) Vs 1. The Commercial Tax Officer (State) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 2. The Assistant Commissioner (ST) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 ..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of the Constitution of India calling for the records in connection with Impugned Assessment Orders bearing Ref No ZD330225228055T dated 22.02.2025 for the financial year 2020- 2021 issued by the 2nd respondent and quash the same For Petitioner(s): Kathiresan K CH.Mohith Sai R.Vishva Priyan V.Swetha https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page2 of 7 For Respondent(s): Mrs. P.Selvi, Government Advocate ORDER Mrs.P.Selvi, Government Advocate takes notice on behalf of the Respondent. 2. This Writ Petition is being disposed of at the stage of admission i tself 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 22.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 wherein the Petitioner was called upon to fi le a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated 22.02.2025. 4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has alr eady expired long before. The present Writ Petition has been filed only on 01.04.2026. https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page3 of 7 5. 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. 6. The learned counsel for the Petitioner has also made an endorseme nt to that effect in the Court bundle, which is extracted hereunder:- “Agreed to pay 25% of the disputed tax amount” 7. Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits 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 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 22.02.2025 as an addendum to the Show Cause Notice dated 26.01.2024. 9. 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 https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page4 of 7 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 su bject 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 t ax period barring the amount demanded under the impugned Order. 11. 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. 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 obse rvations. No costs. Connected Writ Miscellaneous Petitions are closed. 09-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page5 of 7 https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page6 of 7 To 1. The Commercial Tax Officer (State) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 2. The Assistant Commissioner (ST) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 13196 of 2026 __________ Page7 of 7 C.SARAVANAN, J. smn WP No. 13196 of 2026 and W.M.P.Nos.14466 and 14477 of 2026 09-04-2026 https://www.mhc.tn.gov.in/judis