Ms Laboratory and Services Vs Assistant commissioner (St)

Ms Laboratory And Services Rep by its proprietor Vetri Arumugam S/o.Arumugam Having office at No.4/549, ground floor, 1sr cross, Dharga, Krishnagiri - 635109. Residing at No.3/60, Thurinjihalli, Pappireddipatti, Thenkaraikottai, Dharmapuri - 636904

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..Petitioner(s)

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Vs

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Assistant commissioner (ST) Hosur (North)-II 3rd floor, Commercial Taxes building Seetharam Nagar Bangalore Road Near Old Bus stand Hosur-635 109

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..Respondent(s)

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__________ Page1 of 7

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

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WP No. 12215 of 2026

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the Show Cause Notice in Form GST DRC-01 bearing Ref.No.ZD330723033592K dated 10.07.2023 and the consequential order in Form GST DRC-07 bearing Ref.No.ZD3308231653973 dated 29.08.2023, passed by the respondent for the assessment year 2017-18 (July 2017 to March 2018), and quash the same as arbitrary, illegal and violative of the principles of natural justice

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For Petitioner(s): Mr.Jai Bharath

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

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ORDER

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Mr. V.Prashanth Kiran, the learned Government Advocate, takes notice on behalf of 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 29.08.2023 , which was preceded by a Show Cause Notice in GST DRC-01 dated 10.07.2023 wherein the Petitioner was called upon to file a reply

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WP No. 12215 of 2026

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and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated 29.08.2023 .

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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 long before. The present Writ Petition has been filed only on

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25.03.2026 .

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At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% 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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“ Petitioner undertakes to deposit 100% of the claim by the Respondent for remand back”

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Recording the above consent, the case is remitted back to the

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Respondent to pass a fresh order on merits subject to the Petitioner depositing

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WP No. 12215 of 2026

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100% 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 10.07.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 29.08.2023 as an addendum to the Show Cause Notice dated 10.07.2023.

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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 100% 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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WP No. 12215 of 2026

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