WP/14195/2026 of Ms.S.I.Pneumatic solution Vs The Deputy State tax officer

WP No. 14195 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 14195 of 2026 and WMP.Nos.15433 & 15434 of 2026 M/s. S.I.Pneumatic Solution, Represented by its Proprietor Khadarbatcha Rahman Beebee, 26, Nedunchezean Street, Rathinapuri, Coimbatore – 641 027. ..Petitioner(s) Vs The Deputy State Tax Officer - 2 Office of the Deputy Commercial Tax Officer Thudiyalur Assessment Circle, Coimbatore. ..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 Respondent in Impugned Order vide GSTIN:33AMSPR6032R1Z7/2021-2022 dated 05.11.2025 along with consequential order in Form GST DRC-07 bearing a Ref No.:ZD3311250594610 dated 05.11.2025 for the tax period 2021-2022 and quash the same as arbitrary, against the principles of natural justice. For Petitioner(s): Mr.S.Kannan For Respondent(s): Mrs.K.Vasanthamala Government Advocate https://www.mhc.tn.gov.in/judis WP No. 14195 of 2026 __________ Page2 of 6 ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for 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 05.11.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.08.2025 wherein the Petitioner was called upon to appe ar for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 05.11.2025. 4. The Petitioner was also issued with Reminder on 26.09.2025, 15.10.2025 and 23.10.2025 which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. Thus, the impugned Order has been passed. https://www.mhc.tn.gov.in/judis WP No. 14195 of 2026 __________ Page3 of 6 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. The present Writ Petition has been filed only on 08.04.2026. 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. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which is extracted hereunder:- “I accept to pay 10% of the disputed tax and remand back the matter to back to the proper officer.” 7. Recording the same, the case is remitted back to the Responde nt 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 Re gister 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 25.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 05.11.2025 as an addendum to the Show Cause Notice dated 25.08.2025. https://www.mhc.tn.gov.in/judis WP No. 14195 of 2026 __________ Page4 of 6 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 25% 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. 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. https://www.mhc.tn.gov.in/judis WP No. 14195 of 2026 __________ Page5 of 6 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No av To The Deputy State Tax Officer - 2 Office of the Deputy Commercial Tax Officer Thudiyalur Assessment Circle, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 14195 of 2026 __________ Page6 of 6 C.SARAVANAN, J. av WP No. 14195 of 2026 and WMP.Nos.15433 & 15434 of 2026 15-04-2026 (4/4) https://www.mhc.tn.gov.in/judis