WP/15938/2026 of RECAP VENTURES PRIVATE LIMITED Vs The STATE TAX OFFICER

WP No. 15938 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 15938 of 2026 and WMP Nos. 17168 & 17169 of 2026 Recap Ventures Private Limited, Rep. By Its Managing Director Mr. LALITHAMBA Gb No 6, Ground, Triveni, First Cross Road, Kasturba Nagar, Adyar, Chennai, Tamil Nadu, 600020. ..Petitioner(s) Vs The STATE TAX OFFICER Adyar Assessment circle 2nd floor, Room No.244, The Integrated building for commercial Taxes and Registration Department, (south Tower) Nandanam, Chennai - 600 035. ..Respondent(s) Writ Petition has been filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari, to call for the records of Impugned Assessment Order dated 08.12.2025 and its consequent DRC 07 dated 08.12.2025 having Ref. No. ZD3312251212423 and quash the same as arbitrary and illegal. For Petitioner(s): Mr. A Abdul Rahman For Respondent(s): Mr. V. Prashanth Kiran, Government Advocate ORDER Mr. V. Prashanth Kiran, learned Government Advocate, takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 15938 of 2026 __________ Page2 of 6 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 Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the Impugned Order dated 08.12.2025, which was preceded by a Show Cause Notice in Form GST DRC – 01, dated 24.09.2025, 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 08.12.2025. 4. It is noticed that t he limitation for filing an appeal under Section 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 20.04.2026. 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 the following endorsement to that effect in the Court bundle which has been extracted https://www.mhc.tn.gov.in/judis WP No. 15938 of 2026 __________ Page3 of 6 hereunder:- “ I permitted to deposit 10% of Disputed Tax for remand.” 7. Recording the above submission, 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. Till such time, all the recovery proceedings against the Petitioner shall be kept in abeyance, subject to the Petitioner complying with the above conditions. 8. Within such time, the Petitioner shall also file a proper reply to the Show Cause Notice dated 24.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 08.12.2025 as an addendum to the Show Cause Notice dated 24.09.2025. 9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (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. https://www.mhc.tn.gov.in/judis WP No. 15938 of 2026 __________ Page4 of 6 10. It is made clear that bank attachment shall be lifted subject 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 tax period barring the amount demanded under the impugned Order. 11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover 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 observations. No costs. Consequently, connected miscellaneous petitions are also closed. 24-04-2026 Neutral Citation: Yes/No klt https://www.mhc.tn.gov.in/judis WP No. 15938 of 2026 __________ Page5 of 6 To The STATE TAX OFFICER, Adyar Assessment Circle, 2nd floor, Room No.244, The Integrated building for commercial Taxes and Registration Dept., (south Tower) Nandanam, Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 15938 of 2026 __________ Page6 of 6 C.SARAVANAN, J. klt WP No. 15938 of 2026 and WMP Nos. 17168 & 17169 of 2026 24-04-2026 https://www.mhc.tn.gov.in/judis