R.Mohanraj and Co. Vs Commercial Tax Officer/State Tax Officer

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in the file of the Respondent and quash the Impugned order under section 74 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 having GSTIN 33AAMFR8423Q1ZI dated 08.11.2025 reference No

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ZD331125134010B along with Summary of the Order dated 08.11.2025 passed by the Second Respondent for the FY 2019-20.

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For Petitioner(s): Ms.S.Abirami for Mr. N.V. Balaji For Respondent(s): Mr.TNC.Kaushik, Additional Government Pleader

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ORDER

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Mr.TNC.Kaushik, learned Additional Government Pleader takes notice

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for the Respondent.

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This Writ Petition is being disposed of at the stage of admission itself

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with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order

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dated 08.11.2025 , 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 08.11.2025 .

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

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the respective GST enactments, 2017 against the impugned Order has already expired long before. However, the present Writ Petition has been filed only on

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23.03.2026 .

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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.

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The learned counsel for the Petitioner has also made an endorsement

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to that effect in the Court bundle, which is extracted hereunder:-

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“ The Petitioner is willing to pay 10% of disputed tax.”

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Recording the above consent, the case is remitted back to the 2^nd

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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.

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Within such time, the Petitioner shall also file a reply to the Show

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Cause Notice in GST DRC-01 dated 29.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 08.11.2025 as an addendum to the Show Cause Notice dated 29.08.2025 .

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In case the Petitioner complies with the above stipulations, the 2^nd 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.

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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.

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