Tvl Kgr Infra Vs The Deputy Commissioner (Ct)

Prayer in W.P.No.137 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of impugned Assessment Order in Ref.No.ZD330325229969Z dated 27.03.2025 for the Financial Year 2024-25 under Section 74 of the CGST/TNGST Act, 2017 from the files of the Second Respondent herein, quash the same.

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For Petitioner : Mrs.Aparna Nandakumar (In both W.Ps) For Respondents : Ms.Amirtha Poonkodi Dinakaran (In both W.Ps) Government Advocate

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COMMON ORDER

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Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.

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By this Common Order, both these Writ Petitions are 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 Respondents.

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In W.P.No.137 of 2026, the Petitioner has challenged the impugned Assessment Order in Reference No.ZD330325229969Z dated 2/7

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

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W.P.Nos.126 and 137 of 2026

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27.03.2025. Earlier, the Petitioner had filed an appeal against the aforesaid Order on 24.07.2025. This was filed within the condonable period of limitation, however, without appropriate application for condoning the delay.

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Therefore, the appeal came to be rejected on 25.07.2025 on the ground that the Petitioner had not filed any application for condoning the delay. Since there is no scope for rectification of defects, the Petitioner once again filed another appeal on 21.11.2025 which has now culminated in the Order dated 27.11.2025 which is impugned in W.P.No.126 of 2026.

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By the impugned Order dated 27.11.2025, the appeal has been

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rejected on the ground of limitation. It is noticed that the Petitioner has deposited 10% of the disputed tax twice as was confirmed vide impugned Assessment Order dated 27.03.2025. In other words, the Petitioner has already pre-deposited 20% of the disputed tax.

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Having heard the learned counsel for the Petitioner and the

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learned Government Advocate for the Respondents and taking note of the fact that the impugned Assessment Order dated 27.03.2025 itself was an ex parte Order in the sense that the Petitioner failed to file a reply to the

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3/7

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

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W.P.Nos.126 and 137 of 2026

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Show Cause Notice in GST DRC-01 dated 28.01.2025, following the consistent view taken by this Court under similar circumstances has been to relegate the party to work out the remedy, these cases are remitted back to the 2^nd Respondent to redo the exercise subject to the Petitioner depositing another 5% of the disputed tax in cash 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 28.01.2025 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 27.03.2025 as an addendum to the Show Cause Notice dated 28.01.2025.

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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 shall also stand automatically vacated.

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4/7

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

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W.P.Nos.126 and 137 of 2026

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It is made clear that bank attachment shall be lifted subject to the deposit of 5% of the disputed tax as ordered above and the Petitioner is not in arrears of any other amount barring the amount demanded under the impugned Assessment Order dated 27.03.2025.

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In case the Petitioner fails to comply with any of the stipulations, the 2^nd Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

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