Hussain Electricals Vs The State Tax officer

The State Tax Officer/ The Commercial Tax Officer Integrated commercial Taxes Building Room No.317, 3rd street Elephant Gate Bridge Road Chennai-600 003

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..Respondent

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PRAYER : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for records from the file of the respondent in impugned order passed in Reference No. ZD330724023431U in GSTIN/ID 33BBXPK9919H1ZY, dated 02.07.2024 and GSTIN 33BBXPK9919H1ZY/ 2019-20 dated 02.07.2024 for the F.Y.2019-20 and quash the same as without jurisdiction, erroneous on facts and violative of principles of natural justice,

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For Petitioner : Mr.P.Arumugam for Mr.M.Senthilkumar For Respondent : Mr. TNC.Kaushik, Addl. Govt. Pleader

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

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WP No. 8599 of 2026

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ORDER

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Mr.TNC.Kaushik, learned Additional Government Pleader 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 itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 02.07.2024, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 10.11.2023 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 02.07.2024.

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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 27.02.2026.

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

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

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WP No. 8599 of 2026

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The learned counsel for the Petitioner has also made the following

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

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hereunder:-

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“The Petitioner is willing to pay 50% of the tax demand as per Order dated 02.07.2024.”

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Under similar circumstances, Orders have been quashed and cases have

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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 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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Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 10.11.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 02.07.2024 as an addendum to the Show Cause Notice dated 10.11.2023.

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

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WP No. 8599 of 2026

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In case the Petitioner complies with the above stipulations, the

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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 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 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. No costs. Connected Writ Miscellaneous Petitions are closed.

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Neutral Citation 04-03-2026 Gv

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

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WP No. 8599 of 2026

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To

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The State Tax officer The Commercial Tax officer Integrated commercial Taxes Building Room No.317, 3rd street Elephant Gate Bridge Road Chennai-600 003

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

WP No. 8599 of 2026

C.SARAVANAN, J.

GV

WP No. 8599 of 2026 & WMP Nos. 9276 & 9278 of 2026