M/s.Sivasakthi Ginning Factory Vs The State Tax Officer

PRAYER : Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records relating to the impugned proceedings initiated by the Respondent in the impugned order in FORM GST DRC - 07 bearing ref No. ZD331225130336T dated 09.12.2025 along with Annexure vide GSTIN 33ABHPT7382A1ZN /2021-22 Dated 09.12.2025 along with consequential rectification proceeding in Form GST DRC - 08 bearing ref No. ZD330226155376F dated 18.02.2026 along with Annexure vide GSTIN33ABHPT7382A1ZN/2021-22 Dated 18.02.2026 passed

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by the Respondent for the AY 2021-22 and to quash the same.

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

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WP No. 12368 of 2026

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For Petitioner(s): MsR. Hemalatha For Respondent(s): Mr.C.Harsha Raj, SGP

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ORDER

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Mr.C.Harsha Raj, learned Special Government Pleader takes notice 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 Special Government Pleader for the Respondent.

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Learned counsel for the Petitioner submits that the Petitioner will

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deposit 10% of the disputed tax as a condition for denovo adjudication of the dispute in view of the impugned order dated 09.12.2025.

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The learned counsel for the Petitioner has also made the following

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

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hereunder:-

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“I am willing to deposit 10% of Tax”

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Learned Government Advocate for the Respondent also has no

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objection for the above arrangement for denovo adjudication .

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Recording the above consent given by the Petitioner, the case is

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

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WP No. 12368 of 2026

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remitted back to the 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 Cause Notice in Form GST DRC-07 dated 25.06.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 09.12.2025 as an addendum to the Show Cause Notice dated 25.06.2025.

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

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WP No. 12368 of 2026

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