The Commissioner Vs The Deputy Commissioner (Commercial Tax)

The Deputy Commissioner (Commercial Tax) Appellate Authority, Commercial Tax Office, Combined Commercial Tax Building, Pitchards Road, Hasthampatti, Salem 636 007.

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The Commercial Tax Officer, Office of the Joint Commissioner (ST), Intelligence, Salem, Commercial Taxes Building, Hasthampatti, Salem – 636 007.

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..Respondents

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Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus, to call for the records of the impugned summary order dated 15.04.2025 in DRC-07 vide Ref. No. ZD330425107292T passed by the 2^nd respondent and the consequential dismissal of the Impugned appeal order dated 24.12.2025 vide Ref No. ZD331225378261K passed by the 1^st Respondent and quash the same as arbitrary, against the principles of natural justice and total inconformity with the provisions of the GST Act, 2017 and consequently direct the 1^st respondent to hear the appeal filed by the petitioner on merits.

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WP No. 6289 of 2026

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For Petitioner(s): Ms.R.Reshma For Respondent(s): Mrs.K.Vasanthamala, Government Advocate

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

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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 Respondents.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 15.04.2025 vide Ref.No.ZD330425107292T, after the petitioner’s appeal against the aforesaid order dated 09.10.2025 came to be dismissed by the 2^nd respondent on 24.12.2025.

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It is noticed that at the time of filing of appeal the petitioner had already pre-deposited 10% of the disputed tax. It is also noticed that the impugned order dated 15.04.2025 has been passed in absence of reply to the Show Cause Notice in GST DRC-01 dated 16.12.2024, issued for the tax period April 2018-March 2019 under Section 74 of the respective GST Enactments.

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WP No. 6289 of 2026

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The learned counsel for the Petitioner submits that the Petitioner is

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willing to deposit another 15 % of the disputed tax over and above 10% already deposited at the time of filing the appeal on 09.10.2025.

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The learned counsel for the Petitioner has also made an endorsement to

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that effect in the Court bundle, which is extracted hereunder:

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“The petitioner would pay additional 15% of the disputed tax to pursue the matter”

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Recording the above consent of the learned counsel for the Petitioner, the case is remitted back to the 2^nd respondent to pass a fresh order in appeal on merits in lieu of impugned order dated 15.04.2025 subject to the Petitioner depositing another 15% of the disputed tax over and above 10% of disputed tax

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pre-deposited at the time of filing of an appeal, 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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In case there has been any recovery or any other amount paid by the Petitioner or recovered from the petitioner towards the tax liability confirmed vide impugned order dated 15.04.2025, the same shall be set off against the pre-deposit of 15% as ordered above. This shall however be subject to verification by the Respondents.

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WP No. 6289 of 2026

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In case the Petitioner complies with the above stipulations, the 2^nd

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respondent shall proceed to pass a final order on merits without further reference to the limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner, if any, shall also stand automatically vacated. All the issues are left open to be canvassed by the Petitioner.

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It is made clear that bank attachment, if any, shall be lifted subject to the Petitioner additionally depositing 15% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount demanded 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 concerned 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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Needless to state, before passing any such order, the 2^nd Respondent shall give due notice to the Petitioner.

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WP No. 6289 of 2026

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This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.

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23.02.2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No kmm To 1.The Deputy Commissioner (Commercial Tax) Appellate Authority, Commercial Tax Office, Combined Commercial Tax Building, Pitchards Road, Hasthampatti, Salem 636 007. 2.The Commercial Tax Officer, Office of the Joint Commissioner (ST), Intelligence, Salem, Commercial Taxes Building, Hasthampatti, Salem – 636 007.

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WP No. 6289 of 2026

C.SARAVANAN, J.

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W.P.No.6289 of 2026