M/s R.J. Electrical Vs Deputy State Tax officer-11 — Writ and Judicial Review | Madras HC (2026)

M/s R.J. Electrical Vs Deputy State Tax officer-11 — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of at the admission stage with consent; case remitted to the respondent to pass a fresh order in lieu of the order dated 06.08.2024, subject to the petitioner depositing 50% of the disputed tax confirmed therein; recoveries/amounts paid pursuant to the impugned order to be adjusted towards the pre-deposit, with no further pre-deposit required where recovery or payment has already occurred; petitioner to file a reply subject to the conditions; no costs; connected W.M.P closed.

Issue for consideration

Whether the order in form GST DRC-07 dated 06.08.2024 (Ref. No. ZD3308240384296), confirming the proposal in show cause notice DRC-01 dated 07.05.2024 for the tax period April 2019 to March 2020 in absence of a reply, should be quashed and the Respondent directed to pass a fresh order after providing an opportunity of being heard to the Petitioner.

Court's answer

Following the consistent view taken by this Court under similar circumstances, and recording the consent of counsel, the case is remitted to the respondent to pass a fresh order in lieu of the order dated 06.08.2024, subject to the petitioner depositing 50% of the disputed tax confirmed therein.

Ratio / Principle

The writ petition was disposed of at the stage of admission itself, with the consent of the learned counsel for the petitioner and the learned Special Government Pleader for the respondent.

Key takeaways

Any recovery made or any amount paid pursuant to the impugned order shall be adjusted towards the pre-deposit of the 50% of the disputed tax.ratio¶27
In case there has been any recovery or any amount paid by the petitioner, no further pre-deposit will be required; the petitioner shall file a reply subject to the conditions imposed.ratio¶28
The Court observed that although the petitioner's counsel submitted that almost 75% of the disputed tax had been recovered, the Special Government Pleader could not confirm this as the records filed before the Court did not substantiate the submission.

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J.), decision dated 13-03-2026, disposed of WP No. 9643 of 2026 (connected W.M.P No. 10391 of 2026) at the admission stage with the consent of counsel. M/s R.J. Electrical (proprietor Rameshkumar Jayalakshmi, Coimbatore), represented by Mr.Sanjay J Rajpurohit, had sought a Writ of Certiorarified Mandamus under Article 226 of the Constitution to quash a GST DRC-07 order dated 06.08.2024 (Ref. No. ZD3308240384296) passed under Section 73 of the TNGST Act, 2017 by the Deputy State Tax Officer-I, Ram Nagar Circle, Coimbatore, whereby the proposal in show cause notice DRC-01 dated 07.05.2024 for the tax period April 2019 to March 2020 was confirmed in absence of a reply, and to direct a fresh order after an opportunity of being heard. Following the Court's consistent view under similar circumstances, the case was remitted to the respondent for a fresh order in lieu of the order dated 06.08.2024, subject to the petitioner depositing 50% of the disputed tax confirmed therein; any recovery made or amount paid pursuant to the impugned order is to be adjusted towards the pre-deposit, and no further pre-deposit is required where recovery or payment has already occurred; the petitioner is to file a reply subject to these conditions. The petition stood disposed of with no costs and the connected W.M.P was closed. The Court recorded that the respondent's side could not confirm counsel's claim that almost 75% of the disputed tax had already been recovered, as the records filed did not substantiate it.

WP No. 9643 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP No. 9643 of 2026 AND WMP No. 10391 of 2026

M/s R.J. Electrical Rep. by its proprietor Rameshkumar Jayalakshmi Place of Business 248, Dr Nanjappa Road, Coimbatore, Tamil Nadu, 641018 GSTIN 33AILPJ5961C1ZD

..Petitioner(s)

Vs

Deputy State Tax Officer-I Ram Nagar Circle, Coimbatore Tamil Nadu

..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the record of the impugned order in form GST DRC-07 under Section 73 of the TNGST Act,2017 with Ref. No. ZD3308240384296 - Office of the Deputy State Tax Officer -1, Ramnagar circle, dated 06.08.2024 passed by the Respondent uploaded along with the summary of the order, quash the same and direct the Respondent to pass a fresh order after providing an Opportunity of being heard to the Petitioner.

For Petitioner(s): Mr.Sanjay J Rajpurohit

For Respondent(s): Mr.C.Harsharaj Special Government Pleader

Page1 of 4

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

WP No. 9643 of 2026

ORDER

Mr.C.Harsharaj, learned Special Government Pleader, takes notice for the respondent.

2.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 Special Government Pleader for the respondent.

3.In this writ petition, the petitioner has challenged the order dated 06.08.2024, whereby, the proposal in show cause notice in DRC-01 dated 07.05.2024, issued for the tax period April 2019 to March 2020 has been confirmed, in absence of a reply.

4.The learned counsel for the petitioner would submit that almost 75% of the disputed tax has been recovered. The learned Special Government Pleader is unable to confirm the same, as the records filed before this Court do not substantiate the above submission of the learned counsel for the petitioner.

5.Be that as it may, following the consistent view taken by this Court under similar circumstances and recording the consent of the learned counsel for the petitioner, this case is remitted to the respondent to pass a fresh order in

Page2 of 4

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

WP No. 9643 of 2026

lieu of the order dated 06.08.2024, subject to the petitioner depositing 50% of the disputed tax confirmed therein. Needless to state any recovery made or any amount paid pursuant to the impugned order, shall be adjusted towards the

pre-deposit of the 50% of the disputed tax. In case, there has been any recovery or any amount paid by the petitioner, no further pre-deposit will be required. However, the petitioner shall file a reply subject to the conditions.

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

13-03-2026

Index: Yes/No Neutral Citation: Yes/No

gya

To Deputy State Tax Officer-I Ram Nagar Circle, Coimbatore Tamil Nadu

Page3 of 4

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

WP No. 9643 of 2026

C.SARAVANAN, J.

gya

WP No. 9643 of 2026

13-03-2026 (2/2)

Page4 of 4

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