Ms Nvs Sarees Vs The Deputy State Tax Officer 1

The Deputy State Tax Officer-1, Office of the Deputy Commercial Tax Officer, Sathyamangalam Assessment Circle, SF No.137/1B, 137/2, Puliampatti Pirivu, Sathy-Erode Road, Ariyappampalayam, Erode, Tamil Nadu – 638 402. ... 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 relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN : 33ACLPR2297M1ZY/2021-22 dated 01.08.2025 along with the consequential proceedings under Section 73 in FORM GST DRC-07 vide Ref.No.ZD330825004361S dated 01.08.2025 for the FY 2021-22 to quash the same.

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

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W.P.No.12612 of 2026

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For Petitioner : Ms.A.Rithika For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate

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ORDER

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Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate

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takes notice for the Respondent.

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This Writ Petition is being disposed of at the time of admission

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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 bearing GSTIN : 33ACLPR2297M1ZY/2021-2022 along with consequential order in FORM GST DRC-07 bearing Ref.No.ZD330825004361S dated 01.08.2025 of the Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 27.02.2025 wherein the Petitioner was also called upon to file a reply by 31.03.2025.

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The Petitioner was also issued with Reminders on 19.05.2025, 12.06.2025 and 17.07.2025 which called upon the Petitioner to file a reply

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and to appear for a personal hearing. The Petitioner however neither filed

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W.P.No.12612 of 2026

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any reply nor appeared for the personal hearings. Thus, the impugned Order has been passed.

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It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has

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already expired. The present Writ Petition has been filed only on 27.03.2026.

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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 25% of the disputed tax as a condition for de novo adjudication.

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The learned counsel for the Petitioner has also made an

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endorsement to that effect in the Court Bundle, which is extracted hereunder:-

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“Consent to deposit 25% tax demand.”

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In view of the above, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 25% of the disputed

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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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W.P.No.12612 of 2026

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Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.02.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 01.08.2025 as an addendum to the Show Cause Notice dated 27.02.2025.

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In case the Petitioner complies with the above stipulations, the

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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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It is made clear that bank attachment shall be lifted subject to the deposit of 25% 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

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W.P.No.12612 of 2026

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recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

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This Writ Petition stands disposed of with the above

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observations. No costs. Connected Writ Miscellaneous Petitions are closed.

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02.04.2026

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Neutral Citation : Yes / No

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arb

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To:

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The Deputy State Tax Officer-1, Office of the Deputy Commercial Tax Officer, Sathyamangalam Assessment Circle, SF No.137/1B, 137/2, Puliampatti Pirivu, Sathy-Erode Road, Ariyappampalayam, Erode, Tamil Nadu – 638 402.

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W.P.No.12612 of 2026

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C.SARAVANAN, J. arb

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W.P.No.12612 of 2026 and W.M.P.Nos.13759 and 13762 of 2026

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02.04.2026