Modern Developer Vs The State Tax Officer

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W.P.No.3129 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 06.02.2026

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CORAM :

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.3129 of 2026

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and W.M.P.Nos.3512 and 3515 of 2026

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M/s.Modern Developer, Rep.by its Proprietor, Mr.Cholaram Dhirandar, Second Floor, 472/2, The Chola Towers, Trichy Road, Singanallur, Coimbatore-641 005.

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… Petitioner

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Vs.

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The State Tax Officer, Singanallur (South) Circle, Coimbatore-18. ... 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 of the Respondent in GSTIN:33ALHPD6194L1ZV/2020-21, culminating in the Assessment Order dated 28.01.2025, passed under Section 73 of the CGST/TNGST Act,2017, bearing Reference No.ZD3301252499311, along with the consequential Form GST DRC-07 dated 28.01.2025, and to quash all the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice.

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

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W.P.No.3129 of 2026

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For Petitioner : Mr.C.Sivasubramanian For Respondent : Mr.TNC.Kaushik, Additional Government Pleader ************

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ORDER

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Mr.TNC.Kaushik, learned Additional Government Pleader takes

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notice for the Respondent.

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This Writ Petition is 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 Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 28.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 26.11.2024 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 28.01.2025.

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4.The Petitioner was also issued with Reminder on 06.01.2025,

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which called upon the Petitioner to file a reply and to appear for a personal

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

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W.P.No.3129 of 2026

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hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 14.01.2025. 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 already expired. The present Writ Petition has been filed only on 29.01.2026.

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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 25% 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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https://www.mhc.tn.gov.in/judis

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W.P.No.3129 of 2026

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Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the 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 26.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 28.01.2025 as an addendum to the Show Cause Notice dated 26.11.2024.

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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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