Tvl.Sanvee Technolgy Vs The Deputy State Tax Officer 1

Tvl. Sanvee Technology, Rep. By its Proprietor R.Mathiyazagan, N23-F, SIDCO Industrial Estate, 3^rd Phase, SIPCOT 1, Hosur, Krishnagiri – 635 126. ... Petitioner

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Vs.

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The Deputy State Tax Officer – 1, Hosur (North) – I Assessment Circle, Commercial Taxes Building, 2^nd Floor, Seetharam Nagar, Bangalore Road (Near Old Bus Stand), Hosur – 635 109. ... Respondent

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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 Respondent’s Order dated 07.06.2024 with Ref. No.ZD330624047107L pertaining to the FY 2021-22 and quash the same.

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For Respondent : Mrs.K.Vasanthamala Government Advocate

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

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W.P.No.1826 of 2026

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate 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 learned Government Advocate for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 07.06.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 01.08.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 07.06.2024.

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The Petitioner was also issued with Reminder on 26.02.2024, 13.04.2024 and 17.04.2024 which called upon the Petitioner to file a reply

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and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. Thus, the impugned Order has been passed.

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

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W.P.No.1826 of 2026

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It is noticed that the limitation for filing an appeal under Section

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107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 19.01.2026.

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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 50% of the disputed tax as a condition for denovo adjudication.

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Under similar circumstances, Orders have been quashed and

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cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

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Therefore, to balance the interest of both parties viz., the

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Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% 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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https://www.mhc.tn.gov.in/judis

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W.P.No.1826 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 01.08.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 07.06.2024 as an addendum to the Show Cause Notice dated 01.08.2023.

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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 shall also stand automatically vacated.

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It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% 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

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

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W.P.No.1826 of 2026

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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 observations.

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No costs. Connected Writ Miscellaneous Petitions are closed.

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20.01.2026

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Neutral Citation: Yes / No av

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To:

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The Deputy State Tax Officer – 1, Hosur (North) – I Assessment Circle, Commercial Taxes Building, 2^nd Floor, Seetharam Nagar, Bangalore Road (Near Old Bus Stand), Hosur – 635 109.

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

W.P.No.1826 of 2026

C.SARAVANAN, J.

av

W.P.No.1826 of 2026 and W.M.P.Nos.1913 and 1915 of 2026