WP/15743/2026 of P M AGRO SERVICE Vs THE DEPUTY COMMERCIAL TAX OFFICER

WP No. 15743 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 15743 of 2026 AND WMP Nos. 16976 & 16977 of 2026 P M Agro Service Rep by its proprietor D.No.6/804, Anchetty, Denkanikottai taluk, Krishnagiri - 635107 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Assessment Circle Krishnagiri -III, Hosur (South)-III, Hosur, Krishnagiri District. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the entire recording relating to the impugned proceedings passed in DRC-07 in GSTIN-33GAHPS6203JiZJ/2019- 2020 dated 15.07.2024 on the file of the respondent quash the same. For Petitioner(s): MsM.P. Bharathi For Respondent(s): Mr.V.Prashanth Kiran, GA ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 15743 of 2026 __________ Page2 of 6 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 15.07.2024, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 30.05.2024 wherein the Petitioner was called upon to fi le a reply and to appear for a personal hearing. However, the Petitioner did not t ake advantage of the same and, has thus suffered the impugned Order dated 15.07.2024. 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 long before. However, the present Writ Petition has been f iled only on 17.04.2026. 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. 6. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted https://www.mhc.tn.gov.in/judis WP No. 15743 of 2026 __________ Page3 of 6 hereunder:- “The Petitioner counsel accepted for the 50% deposit of disputed tax amount for the disposal of this WP “ 7. Recording the above consent given by the Petitioner, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% of the disputed tax in cash or from the Pe titioner'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 Form GST DRC-01 dated 30.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 15.07.2024 as an addendum to the Show Cause Notice dated 30.05.2024. 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 of such 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. https://www.mhc.tn.gov.in/judis WP No. 15743 of 2026 __________ Page4 of 6 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 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 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. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax. 14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24-04-2026 Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 15743 of 2026 __________ Page5 of 6 To The Deputy Commercial Tax Officer Assessment Circle Krishnagiri -III, Hosur (South)-III, Hosur, Krishnagiri District. https://www.mhc.tn.gov.in/judis WP No. 15743 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV WP No. 15743 of 2026 AND WMP Nos. 16976 & 16977 of 2026 24-04-2026 https://www.mhc.tn.gov.in/judis