WP/13022/2026 of M/s Krishna Enterprises Vs The Assistant Commissioner(ST)

W.P.No.13022 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.04.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.13022 of 2026 and W.M.P.Nos.14271 and 14274 of 2026 M/s.Krishna Enterprises rep. By its Proprietor Ms.M.Sowmuya W/o.Krishnaraj 1/98 B, Pollachi Main Road Anthiyur, Udumalpet Tiruppur District. … Petitioner Vs The Assistant Commissioner (ST) Udumalpet (North) Circle Commercial Taxes Department Udumalpet Tiruppur District. … Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of Indi a, for issuance of a Writ of Certiorarified mandamus to call for the r ecords in relating to the impugned assessment order dated 02.12.2025 passed by the respondent in respect of GSTIN:33FOFPS5815R2Z4 for the financial year 2021 – 22 and quash the same as illegal and consequently, direct the respondent to reconsider the matter after granting an opportunity to the petitioner to submit a detailed reply along with supporting records. 1/6 https://www.mhc.tn.gov.in/judis W.P.No.13022 of 2026 For Petitioner : Mr.P.Ramjee For Respondent : Mr.TV.Prashanth Kiran Government Advocate - - - - - ORDER Mr.TV.Prashanth Kiran, learned Government Advocate takes notice for the Respondent. 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 Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 02.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 12.06.2025, wherein the Petitioner was called upon t o appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 02.12.2025. 4. It is noticed that the limitation for filing an appeal under Se ction 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 30.03.2026. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.13022 of 2026 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% of the disputed tax a s a condition for denovo adjudication. 6. The learned counsel for the Petitioner has made the following endorsement to that effect in the Court bundle which has been extrac ted hereunder:- “It is submitted that Petitioner willing to deposit 10% of the total amount.” 7. Recording the same, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositi ng 10% 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 12.06.2025 together with requisite documents to substantiate the case by treating the impugned Order date d 3/6 https://www.mhc.tn.gov.in/judis W.P.No.13022 of 2026 02.12.2025 as an addendum to the Show Cause Notice dated 12.06.2025. 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 three (3) months of such reply/pre-deposit. Subject to the Petitioner complying wi th the above stipulations, the attachment of the bank account of the Petitione r if any, shall also stand automatically vacated. 10. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 10% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other ta x 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 r ecover the tax in accordance with law as if this Writ Petition was di smissed in limine today. 12. Needless to state, before passing any such order, the Respondent 4/6 https://www.mhc.tn.gov.in/judis W.P.No.13022 of 2026 shall give due notice to the Petitioner. 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 08.04.2026 Neutral Citation: Yes / No jai To: The Assistant Commissioner (ST) Udumalpet (North) Circle Commercial Taxes Department Udumalpet Tiruppur District. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.13022 of 2026 C.SARAVANAN, J. jai W.P.No.13022 of 2026 08.04.2026 6/6 https://www.mhc.tn.gov.in/judis