WP/14856/2026 of Tvl. B J ENTERPRISES Vs The Commercial Tax Officer

WP No. 14856 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 14856 of 2026 and WMP.Nos.16103 and 16104 of 2026 Tvl. B J ENTERPRISES (Rep. by its proprietor) Munivel Babu, No. 1/6, Jesus Nagar, Kanagambakkam Village, Tiruvallur, Tamil Nadu, 601026. ..Petitioner(s) Vs The Commercial Tax Officer Ponneri Assessment circle, Integrated Commercial taxes building, First Floor , No.32 Elephant Gate Bridge Road, Vepery, Chennai 03 ..Respondent(s) Prayer : Writ Petition filed under Article 226 of the Constitution of Indi a, 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. ZD331225082961D dated 05.12.2025 along with the detailed order in GSTIN / 33AUGPB0052P1ZV/ 2021-22 dated 05.12.2025 for the tax period April 2021 - March 2022 and quash the same. __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 For Petitioner(s): Mr.Kamala Kanth S For Respondent(s): Mr.C.Harsharaj, Special Government Pleader ORDER Mr.C.Harsharaj, the learned Special Government Pleader, takes notice 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 Special Government Pleader for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 05.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 13.08.2025 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 05.12.2025. 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 __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 expired long before. However, the present Writ Petition has been f iled only on 25.03.2026. 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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:- “ Petitioner willing to pay 10% tax dispute ” 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 10% 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 13.08.2025 together with requisite __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 documents to substantiate the case by treating the impugned Order dated 05..12.2025 as an addendum to the Show Cause Notice dated 13.08.2025. 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 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 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 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. __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 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. 17-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Vv To The Commercial Tax Officer Ponneri Assessment circle, Integrated Commercial taxes building, First Floor , No.32 Elephant Gate Bridge Road, Vepery, Chennai 03 __________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 C.SARAVANAN, J. VV WP No. 14856 of 2026 17-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis WP No. 14856 of 2026 __________ Page7 of 6 https://www.mhc.tn.gov.in/judis