Mundlapatti Inder Raju Sai Vineeth Vs Deputy State Tax Officer

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, call for the records pertaining to the impugned assessment orders dated 13.03.2024 in GSTIN GSTIN 33GARPS2202F2ZQ/2018-19 passed by the 1st respondent and quash the same and direct the 1st respondent to defreeze or lift the attachment of bank account

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i.e., A/c.No.69460500000020 of the recovery notice dated 02.01.2026 issued to the 2nd respondent.

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For Petitioner(s) Mr.N.Saravanan For Respondent(s) : Mr.TNC.Kaushik, Additional Government Pleader for R1

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ORDER

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

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for the 1^st 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 dated 13.03.2024 , which was preceded by a Show Cause Notice in GST DRC-01 dated 27.09.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 1 3.03.2023 .

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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. The present Writ Petition has been filed only on 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 50 % 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 willing to deposit the 50% of Amount.”

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In view of the above, the case is remitted back to the 1^st Respondent to

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pass a fresh order on merits subject to the Petitioner depositing 50% 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 Cause Notice in GST DRC-01 dated 27.09.2023 together with requisite

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documents to substantiate the case by treating the impugned Order dated 13.03.2024 as an addendum to the Show Cause Notice dated 27.09.2023 .

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In case the Petitioner complies with the above stipulations, the 1^st 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 50% 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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In case the Petitioner fails to comply with any of the stipulations, the 1^st 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.

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