Rangaraj Chettiar Kumaresan Madhankumar Vs The State Tax Officer

Rangaraj Chettiar Kumaresan Madhankumar Proprietor Tvl.Sathya Electronics & Furnitures 195/B Krishnagiri Main Road Uthangarai PO/TK Krishnagiri 635 207. …

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… Petitioner

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Vs

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The State Tax Officer/Proper Officer (also known as Commercial Tax Officer) Harur Circle, Dharmapuri Zone Hosur.

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… Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records on the files of the respondent in GSTIN:33AWNPM2449J1Z8/2019-20 dated 19/2/2026 Order under Section 74 of the TNGST Act, 2017, the summary of the order in FORM GST DRC – 07 both dated 19.02.2026 issued in Reference No.ZD330226167881A and quash the same.

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

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W.P.No.11984 of 2026

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For Petitioner : Mr.Jayaprathap.A.N.R For Respondent : Mrs.K.Vasanthamala Government Advocate - - - - -

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate 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 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 19.02.2026, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.08.2025, 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 19.02.2026.

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

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107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 24.03.2026.

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

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W.P.No.11984 of 2026

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

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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 made the following

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endorsement to that effect in the Court bundle which has been extracted hereunder:-

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“On instruction from client, I submit that my client wiling to pay 10% tax.”

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7.Recording the same, the case is remitted back to the Respondent

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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 Cause Notice in GST DRC-01 dated 20.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 19.02.2026 as an addendum to the Show Cause Notice dated 20.08.2025.

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

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W.P.No.11984 of 2026

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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.

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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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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.

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