WP/12926/2026 of Tvl Kavipiriya Traders Vs The Commercial Tax Officer

W.P.No.12926 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARA V ANAN W.P.No.12926 of 2026 and W.M.P.Nos.14117 and 14119 of 2026 Tvl.Kavipiriya Traders GSTIN:33AFVPL8636F1Z0 rep. By its Proprietor Murugesan Loganayaki S.F.No.834/1 Thiru Valluvar Nagar Nanjundapuram Village Coimbatore. … Petitioner Vs The Commercial Tax Officer Vadavalli II Coimbatore. … Respondent Writ Petition is filed under Article 226 of the Constitution of Indi a, for issuance of a Writ of Certiorari to call for the records relating t o the impugned order in Form GST DRC 07 bearing Reference No.ZD33102505373Z for the tax period 2021 – 2022 dated 22.10.2025 issued by the respondent and quash the same. For Petitioner : Mr.S.Arvindh For Respondent : Mrs.K.Vasanthamala Government Advocate - - - - - 1/6 https://www.mhc.tn.gov.in/judis W.P.No.12926 of 2026 ORDER Mrs.K.Vasanthamala, learned Government Advocate, takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itse lf 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 dated 22.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 06.08.2025, wherein the Petitioner was called upon to fil e a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated 22.10.2025. 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 alre ady expired long before. However, the present Writ Petition has been filed only on 30.03.2026. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.12926 of 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 as a c ondition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle, which has been extracted hereunder:- “Petitioner undertakes to deposit 25% of the disputed tax demand in the impugned order.” 6. Recording the above consent given by the Petitioner, the case is remitted back to the first Respondent to pass a fresh order on mer its subject to the Petitioner depositing 25% of the disputed tax in cash or from the P etitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 06.08.2025, together with requisite documents to substantiate the case by treating the impugned Order dated 22.10.2025 as an addendum to the Show Cause Notice dated 06.08.2025. 8. In case, the Petitioner complies with the above stipulations, the f irst Respondent shall proceed to pass a final order on merits and in accor dance with law as expeditiously as possible, preferably, within a period of three (3) months 3/6 https://www.mhc.tn.gov.in/judis W.P.No.12926 of 2026 of such reply/pre-deposit. Subject to the Petitioner complying with t he above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated. 9. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 25% 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. 10. In case the Petitioner fails to comply with any of the stipul ations, the first Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 11. Needless to state, before passing any such order, the first Respondent shall give due notice to the Petitioner. 12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 08.04.2026 jai Neutral Citation : Yes / No 4/6 https://www.mhc.tn.gov.in/judis W.P.No.12926 of 2026 To The Commercial Tax Officer Vadavalli II Coimbatore. 5/6 https://www.mhc.tn.gov.in/judis W.P.No.12926 of 2026 C. SARA V ANAN, J jai W.P.No.12926 of 2026 08.04.2026 6/6 https://www.mhc.tn.gov.in/judis