Om Sakthi Maligai Store Vs Deputy State Tax officer 1

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for Respondent Order dated 24.12.2025 with Ref. No.ZD331225374512L pertaining to the Financial Year 2021-22 and quash the same.

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For Petitioner : Mr.Raghunanthan Sriram

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For Respondent: Ms.Amirtha Poonkodi Dinakaran, Government Advocate.

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ORDER

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Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate 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

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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 dated 24.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 24.09.2025 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 24.12.2025.

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The Petitioner was also issued with Reminders on 24.10.2025, 31.10.2025 and 11.11.2025, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 29.10.2025, 05.11.2025 & 14.11.2025. Thus, the impugned Order has been passed.

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It is noticed that i.e., within the period of limitation for filing an appeal against the impugned Assessment Order under Section 107 of the respective GST enactments, 2017. The present Writ Petition has been filed only on 20.02.2026.

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At this stage, the learned counsel for the Petitioner submits that the

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Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication.

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The learned counsel for the Petitioner has also made an following

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endorsement to that effect in the Court bundle which has been extracted hereunder:-

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“The petitioner undertakes to deposit 10% of the disputed tax amount.”

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Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 10% 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 Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% 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 24.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 24.12.2025 as an addendum to the Show Cause Notice dated 24.09.2025.

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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 also stand automatically vacated.

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It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 10% 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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