WP/12906/2026 of TVL.K.T.P POLY PACKS Vs ASSISTANT COMMISSIONER (ST) (FAC)

1/7 WP No. 12906 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2026 CORAM THE HONOURABLE MR JUSTICE C. SARA V ANAN WP No. 12906 of 2026 and WMP Nos. 14095 & 14096 of 2026 Tvl.K.T.P Poly Packs (Represent by its Proprietor Mr. K.Thennarasu) 188-7, Erumapalaiyam Main Road, Salem- 636201 Petitioner(s) Vs Assistant Commissioner (ST) (FAC) Kondalampatty Circle, Salem. Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC-07 with Reference No. ZD3301252768276 dated 29.01.2025 in GSTIN 33AISPT0986E1ZT/2020- 21 dated 29.01.2025 and quash the same. For Petitioner(s): Ms.A.Tamizhi for Mr.N.Chandrasekar For Respondent(s): Mr.C.Harsharaj Special Government Pleader https://www.mhc.tn.gov.in/judis 2/7 WP No. 12906 of 2026 ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 29.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 05.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petit ioner did not take advantage of the same and has thus suffered the impugned Order date d 29.01.2025. 4. It is noticed that the limitation for filing an appeal under Se ction 107 of the respective GST enactments, 2017 against the impugned Order has already expired long before. However, the present Writ Petition has been filed only on 30.03.2026. https://www.mhc.tn.gov.in/judis 3/7 WP No. 12906 of 2026 5. At this stage, the learned counsel for the Petitioner submits tha t the Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle which has been extracted hereunder:- “Counsel for petitioner willing to pay 10%” 6. 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 10% of the disputed tax in cash or from the Pet itioner'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 05.11.2024 together with requisite documents to substantiate the case by treating the impugned Order date d 29.01.2025 as an addendum to the Show Cause Notice dated 05.11.2024. https://www.mhc.tn.gov.in/judis 4/7 WP No. 12906 of 2026 8. 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 peri od of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying wi th the above stipulations, the attachment of the bank account of the Petitione r if any, shall also stand automatically vacated. 9. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 10% 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 Respondent is at liberty to proceed against the Petitioner to r ecover the tax in accordance with law as if this Writ Petition was di smissed in limine today. 11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. https://www.mhc.tn.gov.in/judis 5/7 WP No. 12906 of 2026 12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 07-04-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ssr https://www.mhc.tn.gov.in/judis 6/7 WP No. 12906 of 2026 To Assistant Commissioner (ST) (FAC) Kondalampatty Circle, Salem. https://www.mhc.tn.gov.in/judis 7/7 WP No. 12906 of 2026 C.SARA V ANAN J. ssr WP No. 12906 of 2026 07-04-2026 https://www.mhc.tn.gov.in/judis