WP/16575/2026 of Sri Vetrikumaran Auto Service Vs Deputy State Tax Officer- 1

WP No. 16575 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 16575 of 2026 and W.M.P.Nos.17787 and 17789 of 2026 Sri Vetrikumaran Auto Service, Represented by its Proprietor, Periasamy Maheshkumar, R.S 221/3, Palani Road, Dharapuram, Tiruppur 638 656. ..Petitioner(s) Vs The Deputy State Tax Officer- 1, Dharapuram Assessment Circle, No.130-138, Jawlikadai Street, Dharapuram- 638 656. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of Indi a, for issuance of a Writ of Certiorarified Mandamus, to call for the re cords of the Respondent herein in impugned order in Form DRC-07 having reference No.ZD331025249665E dated 24.10.2025 for the financial year 2021-22 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 rea d with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and consequently direct the respondent to c onsider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner(s): Mr.Parthiban V For Respondent(s): Mrs.P.Selvi Government Advocate https://www.mhc.tn.gov.in/judis WP No. 16575 of 2026 __________ Page2 of 6 ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent. 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 24.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 14.08.2025 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 24.10.2025. 4. The Petitioner was also issued with Reminders on 17.09.2025, 06.10.2025 and 14.10.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither file d any reply nor appeared for the personal hearing fixed on 23.09.2025, 09.10.2025 and 17.10.2025. Thus, the impugned Order has been passed. https://www.mhc.tn.gov.in/judis WP No. 16575 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 long before. However, the present Writ Petition has been filed only on 21.04.2026. 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 and he has also made an endorsement to that effect in the Court bundle. 7. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- “Petitioner is ready to deposit 25% of disputed tax.” 8. 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 Pet itioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 16575 of 2026 __________ Page4 of 6 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 14.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 24.10.2025 as an addendum to the Show Cause Notice dated 14.08.2025. 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 ta x period barring the amount demanded under the impugned Order. 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. https://www.mhc.tn.gov.in/judis WP No. 16575 of 2026 __________ Page5 of 6 13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 30-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No jas To The Deputy State Tax Officer- 1, Dharapuram Assessment Circle, No.130-138, Jawlikadai Street, Dharapuram- 638 656. https://www.mhc.tn.gov.in/judis WP No. 16575 of 2026 __________ Page6 of 6 C.SARAVANAN, J. jas WP No. 16575 of 2026 and W.M.P.Nos.17787 and 17789 of 2026 30-04-2026 https://www.mhc.tn.gov.in/judis