WP/14896/2026 of Majestic Mahendra (Tractors) Private Limited, Vs The Assistant Commissioner (ST),

WP No. 14896 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 14896 of 2026 AND WMP Nos. 16133 & 16134 of 2026 Majestic Mahendra (Tractors) Private Limited, Represented by its Director, J.Thirunavukkarasu, 644, NA, Vallalar Kovil South Street, Mayiladuthurai,Nagapattinam, Tamil Nadu- 609 001 ..Petitioner(s) Vs The Assistant Commissioner (ST), Mayiladuthurai Assessment Circle,Thiruvarur,Tamilnadu ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India of issuance of a Writ of Certiorari to call for the records on the files of the learned Respondent herein in GSTIN/33AAFCM5615D1ZV/2018-19 in FORM GST DRC-07 in Order Reference No. ZD3312254122025 dated 27.12.2025, along with the detailed order dated 30.11.2025, and quash the same. For Petitioner(s): Mr.A.P.Karventhan for M/s.K.SIRI CHANDANA For Respondent(s): Mr.C.Harsharaj, Spl, GP ORDER Mr.C.Harsharaj, learned Special Government Pleader, takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 14896 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 Special Government Pleader for the Respondent. 3. The Petitioner is before this court against the impugned order dated 27.12.2025 whereby the demand proposed in Show Cause Notice in DRC 01 dated 28.06.2025 issued for the tax period April 2018 to March 2019 has been confirmed after considering the Petitioner’s reply dated 29.11.2025 in DRC 06 4. Learned Counsel for the Petitioner submits that the Petitioner could not produce necessary documents to substantiate the above defence, however, he would submit the same are available and therefore one more opportunity may be given to the Petitioner to explain the case afresh. 5. Learned Government Advocate for the Respondent also has no objection for the above arrangement for denovo adjudication . 6. Learned Counsel for the Petitioner submits that the Petitioner wil l deposit 10% of the disputed tax as a condition for denovo adjudication. 7. The learned counsel for the Petitioner has also made the followi ng https://www.mhc.tn.gov.in/judis WP No. 14896 of 2026 __________ Page3 of 6 endorsement to that effect in the Court bundle which has been extracted hereunder:- “ Consent to deposit 10% of the disputed tax to get the matter remand back to the Respondent” 8. 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 10% 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. 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 28.06.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 27.12.2025 as an addendum to the Show Cause Notice dated 28.06.2025. 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 if any, shall also stand automatically vacated. https://www.mhc.tn.gov.in/judis WP No. 14896 of 2026 __________ Page4 of 6 11. 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. 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. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax. 15. This Writ Petition stands disposed of with the above observations. N o costs. Connected Miscellaneous Petitions are closed. 20-04-2026 Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 14896 of 2026 __________ Page5 of 6 To The Assistant Commissioner (ST), Mayiladuthurai Assessment Circle,Thiruvarur,Tamilnadu https://www.mhc.tn.gov.in/judis WP No. 14896 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV WP No. 14896 of 2026 AND WMP Nos. 16133 & 16134 of 2026 20-04-2026 https://www.mhc.tn.gov.in/judis