Angalaeswari Components vs. The Assistant Commissioner Of CGST And Central Excise
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Before: and
Mr.R.Gowrishankar, learned Senior Standing Counsel, takes notice for the respondent.
This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondent.
In this Writ Petition, the petitioner, who appeared through Video Conference, has challenged the impugned Assessment Order in GST DRC 07 dated 29.12.2025 bearing reference in No. ZD331225421294R/2021-22 along with the order, bearing reference in GST FORM DRC 07 No.10/2025-GST dated 09.12.2025 of the respondent, whereby the proposal in Show Cause Notice in SCN No.05/2025-GST (AC) dated 08.09.2025 has been confirmed and thus, 2/6 https://www.mhc.tn.gov.in/judis suffered the Impugned Order dated 29.12.2025. 4. 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 17.08.2026. 5. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 25% of the disputed tax as a condition for de novo adjudication.
The learned Senior Standing Counsel for the respondent has no objection.
In view of the above, the impugned orders are quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner depositing 25% of the disputed tax in cash 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. 3/6 https://www.mhc.tn.gov.in/judis
Within such time, the petitioner shall also file a reply to the Show Cause Notice in SCN No.05/2025-GST (AC) dated 08.09.2025 together with requisite documents to substantiate the case by treating the Impugned Orders dated 09.12.2025 and 29.12.2025 as an addendum to the Show Cause Notice dated 08.09.2025. 9. 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.
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.
Needless to state, before passing any such order, the respondent shall give due notice to the petitioner. 4/6 https://www.mhc.tn.gov.in/judis
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No 19.08.2026 Internet : Yes / No apd To The Assistant Commissioner Of CGST and Central Excise,
Madurai I Division No.5,
V.P.Rathinasamy Nadar Road, Bibikulam,
Madurai 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2026 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.