WP/15085/2026 of M/s.KIBI Enterprises Vs The State Tax Officer

WP No. 15085 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 15085 of 2026 AND WMP Nos. 16284 & 16286 of 2026 M/s.KIBI Enterprises Represented by its Proprietor Durga , SF 110/2, Kada Pannai Road, Sivabootham, Vanagaram, Chennai 600095 ..Petitioner(s) Vs The State Tax Officer Office of the Commercial Tax Officer, Vanagaram Assessment Circle, Poonamallee Kancheepuram. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the Respondent in the Impugned Order in GSTIN 33CHRPD4423J1ZC /2021 - 2022 dated 25.11.2025 along with consequential order in form DRC-07 bearing a Ref N o ZD331125427455L dated 25.11.2025 for the Period 2021- 2022 and quash the same as it is being contrary to the provision of CGST Act, 2017. For Petitioner(s): Mr.S.Kannan For Respondent(s): Ms.Amirtha Poonkodi Dinakaran, GA ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 15085 of 2026 __________ Page2 of 6 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 25.11.2025, which was preceded by a Show Cause Notice in Form DRC-01A dated 21.07.2025 wherein the Petitioner was called upon to fil e a reply and to appear for a personal hearing. However, the Petitioner di d not take advantage of the same and, has thus suffered the impugned Order dated 25.11.2025. 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 expired long before. However, the present Writ Petition has been f iled only on 15.04.2026. 5. 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. 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. 15085 of 2026 __________ Page3 of 6 hereunder:- “ We are ready to pay the 25% of the disputed tax and remand back the matter to the proper office” 7. 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 25% of the disputed tax in cash or from the Pe titioner'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 Form DRC-01A dated 21.07.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 25.11.2025 as an addendum to the Show Cause Notice dated 21.07.2025 . 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 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 https://www.mhc.tn.gov.in/judis WP No. 15085 of 2026 __________ Page4 of 6 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. 13. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax. 14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 20-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 15085 of 2026 __________ Page5 of 6 To The State Tax Officer Office of the Commercial Tax Officer, Vanagaram Assessment Circle, Poonamallee Kancheepuram. https://www.mhc.tn.gov.in/judis WP No. 15085 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV WP No. 15085 of 2026 AND WMP Nos. 16284 & 16286 of 2026 20-04-2026 https://www.mhc.tn.gov.in/judis