WP/13691/2026 of M/s. Shri Hari Agencies Vs The Deputy State Tax Officer 1 (ST)

W.P.No.13691 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.13691 of 2026 and W.M.P.Nos.14975 & 14977 of 2026 M/s. Shri Hari Agencies, Represented by its Proprietor Mr.Pattabiraman, No.227-B, Thiruvannamalai Road, Krishnagiri – 635001. ... Petitioner Vs. The Deputy State Tax Officer – 1 (ST), Krishnagiri-I Assessment Circle, Krishnagiri – 635001. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the connected recor ds pertaining to the impugned proceedings of the Respondent herein made in Reference No.33BFTPP1381J1Z0/2019-20 dated 19.09.2025 and quash the same as illegal, arbitrary. 1/6 https://www.mhc.tn.gov.in/judis W.P.No.13691 of 2026 For Petitioner : M/s.P.Velammal For Respondent : Mrs.P.Selvi Government Advocate ORDER Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent. 2. With the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission. 3. In this Writ Petition, the petitioner has challenged the impugned Order dated 19.09.2025 passed under Section 74 of the respective GST enactments for the tax period 2019-2020. 4. By the impugned order, the demand proposed in the Show Cause Notice (DRC-01) dated 30.05.2024 was confirmed, as the petitioner faile d to reply to the said notice. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.13691 of 2026 5. It is noticed that the statutory limitation for filing an a ppeal under Section 107 of the respective GST enactments against the impugned order has already expired. The present writ petition has been filed only on 06.04.2026. 6. The learned counsel for the petitioner would submit that the petitioner is willing to deposit 25% of the disputed tax confirmed by the impugned order, and therefore, the learned counsel seeks one opportunity for de novo adjudication. The learned counsel also made an endorsement in the bundle to the following effect: “The petitioner is agreed to pay 25% of the imputed tax amount” 7. The Learned Government Advocate for the respondent would submit that she has no objection to the same, subject to the petitioner depositing the aforementioned amount. 8. Recording the above consent of the learned counsel for the petitioner and the Learned Government Advocate for the respondent, the case is remitted back to the respondent to pass a fresh order on merits, subject to the 3/6 https://www.mhc.tn.gov.in/judis W.P.No.13691 of 2026 petitioner depositing 25% of the disputed tax, either in cash or from the Petitioner's Electronic Cash Register, within a period of thirt y (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 impugned Show Cause Notice dated 30.05.2024, along with the requisite documents to substantiate their case, treating the impugned Order dated 19.09.2025 as an addendum to the said notice. 10. Subject to the petitioner complying with the above stipulations, the respondent shall proceed to pass fresh order on merits and in accordance with law, as expeditiously as possible, preferably within a period of t hree (3) months of such reply / pre-deposit. 11. It is needless to state that, before passing any such order, the petitioner shall be heard. 12. The attachment of the petitioner’s bank account shall also stand automatically raised/vacated, subject to the petitioner complying w ith the above stipulations. 4/6 https://www.mhc.tn.gov.in/judis W.P.No.13691 of 2026 13. 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. 14. In case the petitioner fails to comply with any of the stipula tions, 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 dismissed in limine today. 15. This writ petition stands disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs. 09.04.2026 raja Neutral Citation : Yes / No To The Deputy State Tax Officer – 1 (ST), Krishnagiri-I Assessment Circle, Krishnagiri – 635001. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.13691 of 2026 C.SARAVANAN, J. raja W.P.No.13691 of 2026 09.04.2026 6/6 https://www.mhc.tn.gov.in/judis