WP/13401/2026 of M/s.Arusuvai Agro Products Vs Assistant Commissioner (ST)

WP No. 13401, 13410, 13428 and 13434 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos.13401,13410, 13428, 13434 of 2026 and WMP.Nos.14623,14624, 14632, 14633,14647, 14649, 14653 and 14654 of 2026 WP No. 13401 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) __________ Page1 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 WP No. 13410 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) WP No. 13428 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Commercial Tax Officer, Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, __________ Page2 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 Krishnagiri-635 115. ..Respondent(s) WP No. 13434 of 2026 M/s.Arusuvai Agro Products India Private Limited, Represented by its Accounts Manager E. Tamilmani, No.729/1,Salem, Sappanpatti, Krishnagiri, 635111 ..Petitioner(s) Vs Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. ..Respondent(s) WP No. 13401 of 2026 Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relat ing to the impugned Order bearing reference number ZD330625007702P dated 02.06.2025 passed by the Respondent and quash the same. __________ Page3 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 WP No. 13410 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relat ing to the impugned Order bearing reference number ZD331223111743X dated 15.12.2023 along with detailed order GSTIN 33AADCA4193Q1ZB/2017-2018 dated 14.12.2023 passed by the Respondent and quash the same. WP No. 13428 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned Order bearing reference number ZD3308241675529 dated 20.08.2024 along with detailed order passed by the Respondent and quash the same. WP No. 13434 of 2026 Prayer:Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relat ing to the impugned Order bearing reference number ZD3302250034415 dated 01.02.2025 along with detailed order passed by the Respondent and quash the same. For Petitioner(s): Ms.K Aarthy (in all WPS’) For Respondent(s): Mrs.P.Selvi Government Advocate (in all WPS’) COMMON ORDER Mrs.Selvi, the learned Government Advocate, takes notice on behalf of the Respondents. __________ Page4 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 2. By this Common Order, the following Writ Petitions are being disposed of at the stage of admission itself with the consent of the le arned counsel for the Petitioner and the learned Government Advocate for the Respondents. 3. The Petitioner is before this Court against the impugned orders as detailed below: Demand Details ( Amount in Rs) WP.No. Tax Period Show Cause Notice Dated Impugned Order dated Tax Interest Penalty Total 13401 of 2026 Apr-2018- Mar-2019 29.05.2024 02.06.2025 3,31,833.00 3,65,088.00 3,31,833. 00 10.28,754.00 13410 of 2026 July-2017- Mar-2018 09.10.2023 15.12.2023 96,130.00 1,02,330.00 96,13 0.00 2,94,590.00 13428 of2026 Apr-2019- Mar-2020 20.05.2024 20.08.2024 5,91,859.00 5,20,706.00 59 ,690 11,72,255.00 13434of2026 Apr-2020- Mar-2021 25.11.2024 01.02.2025 7,35,518.00 5,72,737.00 9 1,452 14,26,757.00 WP.No.13401 of 2026 4. In this Writ Petition, the Petitioner has challenged the impugned Order dated 02.06.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.05.2024 wherein the Petitioner was called upon to file 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 29.05.2024. __________ Page5 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 5. 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 02.04.2026. 6. 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. 7. 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 undertakes to pay 25% of tax demand for remanding the case to the respondent ” 8. 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. __________ Page6 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 29.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 02.06.2025 as an addendum to the Show Cause Notice dated 29.05.2024. 10. 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 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. 11. 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 t ax period barring the amount demanded under the impugned Order. __________ Page7 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 12. 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. 13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. WP.No.13410 of 2026 14. In this Writ Petition, the Petitioner has challenged the impugned Order dated 15.12.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 09.10.2023 wherein the Petitioner was called upon to file 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 15.12.2023. 15. 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 f iled only on 02.04.2026. __________ Page8 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 16. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 1 00% of the disputed tax as a condition for denovo adjudication. 17. 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 undertakes to pay 100% of tax demand to remand the matter to the respondent ” 18. Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 100% 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 rece ipt of a copy of this order. 19. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 09.10.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 15.12.2023 as an addendum to the Show Cause Notice dated 09.10.2023. __________ Page9 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 20. 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 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. 21. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 100% 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. 22. 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. 23. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. __________ Page10 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 WP.No.13428 of 2026 24. In this Writ Petition, the Petitioner has challenged the impugned Order dated 20.08.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.05.2024 wherein the Petitioner was called upon to file 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 20.05.2024. 25. 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 f iled only on 02.04.2026. 26. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. 27. The learned counsel for the Petitioner has also made an endorseme nt to that effect in the Court bundle, which is extracted hereunder:- __________ Page11 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 “ The Petitioner undertakes to pay 50% of tax demand to remand the case to respondent ” 28. Recording the above consent, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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. 29. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 20.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 20.08.2024 as an addendum to the Show Cause Notice dated 20.05.2024. 30. 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 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. __________ Page12 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 31. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 50% 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. 32. 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. 33. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. WP.No.13434 of 2026 34. In this Writ Petition, the Petitioner has challenged the impugned Order dated 01.02.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take __________ Page13 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 35. 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 f iled only on 02.04.2026. 36. 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. 37. 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 undertakes to pay 25% of tax demand to remand the case to respondent ” 38. 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. __________ Page14 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 39. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 01.02.2025 as an addendum to the Show Cause Notice dated 25.11.2024. 40. 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 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. 41. 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 t ax period barring the amount demanded under the impugned Order. 42. 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. __________ Page15 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 43. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 44. These Writ Petitions are disposed of with the above obse rvations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Vv To Assistant Commissioner (ST) Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. Commercial Tax Officer Krishnagiri Assessment Circle, SF.No. 559/5, Ground Floor, Kallukkurukki Village, Samanthamalai Post, Ramapuram (SO) Collector Officer Backside, Krishnagiri-635 115. __________ Page16 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 C.SARAVANAN J. VV WP Nos.13401,13410, 13428, 13434 of 2026 15-04-2026 __________ Page17 of 17 https://www.mhc.tn.gov.in/judis WP No. 13401, 13410, 13428 and 13434 of 2026 __________ Page18 of 17 https://www.mhc.tn.gov.in/judis