Somu Jothibasu Vs the Principal Commissioner

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari calling for the records relating to the impugned Order passed by the 2nd Respondent in FORM GST DRC-07, Reference No. ZD3309250347076, dated 03.09.2025 and quash the same as illegal.

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

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W.P.(MD) No. 19913 of 2026

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For petitioner : Mr. R.Maheswaran For respondents : Mr.S.Venkatesh Counsel for State of TN *****

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ORDER

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This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Counsel for State of TN for the respondents.

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This Writ Petition is filed to challenge the impugned assessment order dated 03.09.2025 in FORM GST DRC-07 passed by the second respondent under Section 74 of the respective GST enactments, 2017, for the Financial Year 2023-24.

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The learned counsel for the petitioner, at this stage, submits that the petitioner will deposit 25% of the disputed tax in cash as a condition for de novo adjudication as the impugned order has been passed without any reply to the show cause notice that preceded the impugned order. The endorsement of the learned

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

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W.P.(MD) No. 19913 of 2026

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counsel for the petitioner on behalf of the petitioner reads as under:

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‘The petitioner undertakes to deposit 25% of the disputed amount.’

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The learned Counsel for State of TN for the respondents has no objection

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for remitting the case back to the second respondent to pass a fresh order in lieu of the impugned order.

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Recording the same, the impugned order stands quashed subject to the petitioner depositing 25% of the disputed tax in cash as undertaken within a period of thirty (30) days from the date of receipt of a copy of this order.

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The petitioner shall file a reply to the notice that preceded the impugned order by treating the impugned order as addendum to the Show Cause Notice.

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In case the petitioner complies with the above stipulations, the second respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.

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

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W.P.(MD) No. 19913 of 2026

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In case the petitioner fails to comply with any of the conditions stipulated

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above, the respondents are at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

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