WP/12517/2026 of Balaji Tooling Vs Deputy State Tax Officer 1

W.P.No.12517 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.04.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.12517 of 2026 and W.M.P.Nos.13696 and 13697 of 2026 Balaji Tooling, Represented by its Proprietor R.Arun Balaji ... Petitioner Vs. Deputy State Tax Officer-1, Kundrathur Assessment Circle, No.4/109, Integrated GST Building, Chennai-Bangalore Highway, Varadharajapuram, Nazarathpet, Poonamallee – 600 123. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India , for issuance of a Writ of Certiorarified Mandamus, to call for the re cords of impugned order under Section 73 dated 20.02.2025 having reference number ZD330225201996G passed by the Respondent for the financial year 2020- 2021 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and pass such other or further orders as m ay deem fit and proper in the circumstances of this case and thus re nder justice 1/6 https://www.mhc.tn.gov.in/judis W.P.No.12517 of 2026 and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner : Mr.V.Parthiban For Respondent : Mr,V,Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the le arned Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order in FORM GST DRC-07 bearing Ref.No.ZD330225201996G dated 20.02.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 12.11.2024 wherein the Petitioner was also called upon to appear for personal hearing. However, the Petitioner had not ta ken advantage of the same and thus, suffered the impugned Order dated 20.02.2025. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.12517 of 2026 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 already expired. The present Writ Petition has been filed only on 26.03.2026. 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax a s a condition for de novo adjudication. 6. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- “Petitioner is willing to deposit 25% of disputed tax amount.” 7. Recording the same, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register wit hin 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 Show Cause Notice in GST DRC-01 dated 12.11.2024 together with requisite documents to substantiate the case by treat ing the 3/6 https://www.mhc.tn.gov.in/judis W.P.No.12517 of 2026 impugned Order dated 20.02.2025 as an addendum to the Show Cause Notice dated 12.11.2024. 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 three (3) months of such reply / pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitione r shall also stand automatically vacated. 10. It is made clear that bank attachment shall be lifted subjec t to the deposit of 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barri ng the amount demanded under the impugned Order. 11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Pet itioner to recover the tax in accordance with law as if this Writ Pet ition was dismissed in limine today. 4/6 https://www.mhc.tn.gov.in/judis W.P.No.12517 of 2026 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 observations. No costs. Connected Writ Miscellaneous Petitions are closed. 02.04.2026 Neutral Citation : Yes / No arb To: Deputy State Tax Officer-1, Kundrathur Assessment Circle, No.4/109, Integrated GST Building, Chennai-Bangalore Highway, Varadharajapuram, Nazarathpet, Poonamallee – 600 123. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.12517 of 2026 C.SARAVANAN, J. arb W.P.No.12517 of 2026 and W.M.P.Nos.13696 and 13697 of 2026 02.04.2026 6/6 https://www.mhc.tn.gov.in/judis