WP/13127/2026 of M/S. S.G Steel Industries Vs Assistant Commissioner (ST)(FAC)

WP No. 13127 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 13127 of 2026 and W.M.P.Nos.14383 and 14385 of 2026 M/S. S.G Steel Industries Rep by its partner, V.Govind Kumar No.344-1-2,293.6, Mugalur village Sanamavoo post Hosur-635 110 ..Petitioner(s) Vs Assistant Commissioner (ST)(FAC) Hosur(south)-III Hosur ..Respondent(s) Prayer: This Writ Petition is filed article 226 of the Consti tution of India to call for the records relating to the Order in GSTIN 33ABVFSO924RIZE/2018-19 dated 4-6-2025 passed by the respondent and to quash the same as violative of principles of natural justice as SCN or Order were not served as per the Instructions of the Commissioner of Commercial Taxes, Chennai, arbitrar y, contrary to the settled law and unsustainable in law For Petitioner(s): K.Jayachandran M.A.Mudimannan J.Anand For Respondent(s): Mr. V.Prashanth Kiran, Government Advocate https://www.mhc.tn.gov.in/judis WP No. 13127 of 2026 __________ Page2 of 6 ORDER Mr. V.Prashanth Kiran, the learned Government Advocate, takes notic e on behalf of the Respondent. 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 04.06.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.01.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated 04.06.2025,. 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. The present Writ Petition has been filed only on 01.04.2026. https://www.mhc.tn.gov.in/judis WP No. 13127 of 2026 __________ Page3 of 6 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 2 5% of the disputed tax as a condition for denovo adjudication. 6. The learned counsel for the Petitioner has also made an endorseme nt to that effect in the Court bundle, which is extracted hereunder:- “The Petitioner is willing to pay 25% of the tax demand as per MP order dated 04.06.2025 and thus render justice” 7. Recording the above consent, 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 Petitioner'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 GST DRC-01 dated 24.01.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 04.06.2025 as an addendum to the Show Cause Notice dated 24.01.2024 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 https://www.mhc.tn.gov.in/judis WP No. 13127 of 2026 __________ Page4 of 6 law as expeditiously as possible, preferably, within a period of thr ee (3) months of such reply/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 su bject 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 t ax 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. This Writ Petition stands disposed of with the above obse rvations. No costs. Connected Writ Miscellaneous Petitions are closed. 09-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SMN https://www.mhc.tn.gov.in/judis WP No. 13127 of 2026 __________ Page5 of 6 To Assistant Commissioner (ST)(FAC) Hosur(south)-III Hosur https://www.mhc.tn.gov.in/judis WP No. 13127 of 2026 __________ Page6 of 6 C.SARAVANAN, J. smn WP No. 13127 of 2026 and W.M.P.Nos.14383 and 14385 of 2026 09-04-2026 https://www.mhc.tn.gov.in/judis