M/s. Adinath Srinivasa Foundations LLP Vs The Assistant Commissioner (St)

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:33AAWFA5284E1Z9/2019-20 culminating in the Assessment Order dated 27/11/2025 passed under Section 74 of CGST/TNGST Act, 2017 bearing Reference No.ZD3312250163700 along with the consequential Form GST DRC – 07 dated 1/12/2025 and quash the impugned proceedings as passed contrary to the provisions of CGST/TNGST Act, 2017.

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

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W.P.No.8503 of 2026

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For Petitioner : Mr.P.Rajkumar

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For Respondent : Mrs.K.Vasanthamala Government Advocate

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate takes notice

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for the Respondent.

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This Writ Petition is being disposed of at the stage of admission

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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

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Order dated 27/11/2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 16/8/2023, wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage

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of the same and thus, suffered the impugned Order dated 27/11/2025.

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

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W.P.No.8503 of 2026

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The present Writ Petition has been filed on 23/2/2026, within the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017.

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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 10% of the disputed tax as a condition for denovo adjudication.

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The learned counsel for the Petitioner has also made the

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

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“I consent payment of 10% of disputed tax.”

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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 10% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find

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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.8503 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 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 16/8/2023 together with requisite documents to substantiate the case by treating the impugned Order dated 27/11/2025 as an addendum to the Show Cause Notice dated 16/8/2023.

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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 if any, shall also stand automatically vacated.

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

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W.P.No.8503 of 2026

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It is made clear that bank attachment shall be lifted subject to the

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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,

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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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