Tvl Shree Veeramalai Agencies Vs The Commercial Tax Officer

¶1

1/7

¶2

WP No. 13094 of 2026

¶3

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶4

DATED: 09-04-2026

¶5

CORAM

¶6

THE HONOURABLE MR JUSTICE C. SARAVANAN

¶7

WP No. 13094 of 2026 WMP Nos. 14345 & 14347 of 2026

¶8

Tvl Shree Veeramalai Agencies GSTIM 33ANSPM0644B1Z9 Represented by its Proprietor Purushothaman Mani 65, Gandhi Road, Sriperumbudur, Kancheepuram - 602 105.

¶9

Petitioner(s)

¶10

Vs

¶11

The Commercial Tax Officer Sriperumbudur Assessment Circle, Kancheepuram.

¶12

Respondent(s)

¶13

PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD331025386342M/2021-22 dated 31.10.2025 issued by the Respondent and quash the same.

¶14

For Petitioner(s): Mr.S.Arvindh

¶15

For Respondent(s): Mr.V.Prashanth Kiran Government Advocate

¶16

https://www.mhc.tn.gov.in/judis

2/7

ORDER

WP No. 13094 of 2026

Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.

¶21

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.

¶22

In this Writ Petition, the Petitioner has challenged the impugned Order dated 31.10.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 29.08.2025 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 31.10.2025.

¶23

It is noticed that the limitation for filing an appeal under Section 107

¶24

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 01.04.2026.

¶25

https://www.mhc.tn.gov.in/judis

¶26

3/7

¶27

WP No. 13094 of 2026

¶28

At this stage, the learned counsel for the Petitioner submits that the

¶29

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

¶30

Court bundle which has been extracted hereunder:-

¶31

“Petitioner undertakes to deposit 25% of the disputed tax demand in the impugned order.”

¶32

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 Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

¶33

Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 29.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 31.10.2025 as an addendum to the Show Cause Notice dated 29.08.2025.

¶34

https://www.mhc.tn.gov.in/judis

¶35

4/7

¶36

WP No. 13094 of 2026

¶37

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.

¶38

It is made clear that bank attachment shall be lifted subject 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 tax period barring the amount demanded under the impugned Order.

¶39

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.

¶40