M/s.Ashapura Enterprises Vs The State Tax Officer

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned assessment order dated 31.07.2025 bearing GSTIN no. 33CLVPD5823J1ZT/ 2021-22 passed by the Respondent as arbitrary and thus render justice.

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For Petitioner(s): M/s.Dhanalakshme.R

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For Respondent(s): Mrs.P.Selvi Government Advocate

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

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WP No. 12981 of 2026

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ORDER

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Mrs.P.Selvi, learned Government Advocate, 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 Government Advocate for the Respondent.

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This Writ Petition is disposed of by recording the submission of the Petitioner that the Petitioner is willing to deposit 25% of the disputed tax confirmed by the impugned order as a condition for de novo adjudication of the demand confirmed by the impugned order dated 31.07.2025.

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The learned counsel for the petitioner would submit that certain recoveries have been effected and, therefore, the same may be adjusted towards the aforesaid 25% pre-deposit.

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The learned counsel for the Respondent has no objection, however, would submit that this may be subject to verification.

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Considering the fact that the impugned order is dated 31.07.2025, the

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impugned order is quashed and the case is remitted back to the respondent

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

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WP No. 12981 of 2026

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subject to Petitioner depositing 25% 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 08.07.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 31.07.2025 as an addendum to the Show Cause Notice dated 08.07.2024.

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Needless to state, any amount recovered from the Petitioner / paid by the Petitioner, towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 25% as ordered above. This will be however subject to verification by the Respondent.

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In case, the amount recovered is more than 25% of the disputed tax no further pre-deposit will be required.

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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

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

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WP No. 12981 of 2026

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also stand automatically vacated.

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It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 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 recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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