WP/12836/2026 of C K Traders, Vs The State Tax Officer (FAC),

WP No. 12836 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12836 of 2026 and WMP.Nos.14041 & 14042 of 2026 C K Traders, Represented by its Proprietor, C Hussian, 3/84-B4, Main Road, Pattavayal, The Nilgiris, Tamil Nadu- 643 240 ..Petitioner(s) Vs The State Tax Officer (FAC), (Also known as the Commercial Tax Officer),Gudalur Assessment Circle, Gudalur,The Nilgiris, Coimbatore,Tamilnadu. ..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 records on the files of the learned Respondent herein in GSTIN/33AJZPC2713L1Z1/2021-22 in FORM GST DRC-07 in Order Reference No. ZD331025135398I dated 14.10.2025 and quash the same. For Petitioner(s): Mr.K.Siri Chandana For Respondent(s): Mrs.P.Selvi, GA ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 12836 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 14.10.2025, which was preceded by a Show Cause Notice in DRC-01 dated 15.05.2025 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advant age of the same and, has thus suffered the impugned Order dated 14.10.2025. 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 alr eady expired long before. However, the present Writ Petition has been f iled only on 27.03.2026. 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax 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 hereunder:- https://www.mhc.tn.gov.in/judis WP No. 12836 of 2026 __________ Page3 of 6 “The Petitioner is ready and willing to pay 25% of the disputed Tax for de-novo adjudication“ 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 25% 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 DRC-01 dated 15.05.2025 together with requisite documents t o substantiate the case by treating the impugned Order dated 14.10.2025 as an addendum to the Show Cause Notice dated 15.05.2025. 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. 10. 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 https://www.mhc.tn.gov.in/judis WP No. 12836 of 2026 __________ Page4 of 6 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. 02-04-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 12836 of 2026 __________ Page5 of 6 To The State Tax Officer (FAC), (Also known as the Commercial Tax Officer),Gudalur Assessment Circle, Gudalur,The Nilgiris, Coimbatore,Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 12836 of 2026 __________ Page6 of 6 C.SARAVANAN, J. GV WP No. 12836 of 2026 and WMP.Nos.14041 & 14042 of 2026 02-04-2026 (1/2) https://www.mhc.tn.gov.in/judis