WP/12011/2026 of M/S. AAA Earth Movers Vs Deputy Commercial Tax Officer -1

WP No. 12011 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12011 of 2026 and WMP.Nos.13108 and 13109 of 2026 M/S. AAA Earth Movers Represented by its Proprietor Abdulvahab Ammanulla, No.7, Kathiravan Colony, Shenoynagar, Chennai- 600030 ..Petitioner(s) Vs Deputy Commercial Tax Officer -1 Amaindakarai Assessment Circle, No.1, 3rd Floor, Annex Building, Greams Road, Chennai-600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constituti on of India, for issuance of a Writ of Certiorari, calling for the records relat ing to the impugned Order bearing reference number ZD330824223825B dated 24.08.2024 passed by the Respondent and quash the same For Petitioner(s): Ms.K Aarthy For Respondent(s): Mrs.K.Vasanthamala, Government Advocate __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for 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 24.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.06.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 24.08.2024. 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. The present Writ Petition has been filed only on 24.03.2026. __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 5 0% 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:- “ The Petitioner undertakes pay 50% of the demand amount to be remanded back to adjudicating authoirty” 7. In view of the above, the case is remitted back to the Responde nt to pass a fresh order on merits subject to the Petitioner depositing 50% of the disputed tax in cash or from the Petitioner's Electronic Cash Re gister 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 20.06.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 24.08.2024 as an addendum to the Show Cause Notice dated 20.06.2023. __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 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 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 subjec t to the Petitioner depositing 50% 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. __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Vv To Deputy Commercial Tax Officer -1 Amaindakarai Assessment Circle, No.1, 3rd Floor, Annex Building, Greams Road, Chennai-600 006 __________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 C.SARAVANAN, J. VV WP No. 12011 of 2026 01-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis WP No. 12011 of 2026 __________ Page7 of 6 https://www.mhc.tn.gov.in/judis