Venkatesan Vs Assistant Commissioner of GST and Central Excise

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.03.2026

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CORAM

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THE HON'BLE MR JUSTICE C. SARAVANAN

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W.P.No.9313 of 2026 and W.M.P.Nos.10030 & 10034 of 2026

Venkatesan

..Petitioner

Vs

Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No. 2054, I Block, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 40.

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..Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records about the Order-in-Original No. 53/2022-23 (ST) dated 28.12.2022, issued by the respondent and quash the same and to remand back to the respondent and direct the respondent to pass fresh orders in accordance with law.

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For Petitioner : Mr.C. Bosco For Respondent : Mr.M.Santhanaraman, Senior Standing Counsel. and Mr.J.Vasu, Junior Standing Counsel.

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

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ORDER

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Mr.M.Santhanaraman, learned Senior Standing Counsel and Mr.J.Vasu,

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learned Junior Standing Counsel, takes 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 Senior Standing Counsel and learned Junior Standing Counsel for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order dated 28.12.2022, which was preceded by a Show Cause Notice in GST DRC-01 dated 20.10.2021 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 28.12.2022.

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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 04.03.2026.

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At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% 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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The learned counsel for the Petitioner has also made an endorsement to

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

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“Petitioner agree to pay 10% on demanded Tax and intimate the jurisdiction Officer”

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Recording the above submission, 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 20.10.2021 together with requisite documents to substantiate the case by treating the impugned Order dated 28.12.2022 as an addendum to the Show Cause Notice dated 20.10.2021.

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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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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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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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10.03.2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

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kmm

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

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To

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Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No. 2054, I Block, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 40.

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

C.SARAVANAN, J.

kmm

W.P.No.9313 of 2026

10.03.2026