Tvl. Meenakshi Wires vs. The Deputy State Tax Officer - 1 / Proper Officer / The Deputy Commercial Tax Officer
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Before: and
M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Tax), 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 the learned Government Advocate (Tax) for the respondent.
In this Writ Petition, the petitioner has challenged the impugned Assessment Order in DRC 07 dated 01.12.2025 bearing reference in Case ID: AD3308250404059 along with the consequential summary of the order bearing Ref.No.ZD331225012986F dated 01.12.2025 of the respondent, which was preceded by a Show Cause Notice in DRC 01 dated 06.09.2025 wherein the 2/6 https://www.mhc.tn.gov.in/judis petitioner was also called upon to appear for personal hearing. However, the petitioner had not taken advantage of the same and thus, suffered the Impugned Order dated 01.12.2025. 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 a part of the amount has already been recovered and however, the petitioner is willing to pre-deposit 25% of the disputed tax as a condition for de novo adjudication.
The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-
“I humbly submit that CGST and SGST has already been recovered. Only the IGST remains. The Writ Petitioner undertakes to pay25% of the disputed tax subject to verification of already recovered amount.”
In view of the above, the impugned order is quashed and the case is 3/6 https://www.mhc.tn.gov.in/judis 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, after deducting the amount already recovered, within a period of thirty (30) days from the date of receipt of a copy of this order. The recovery of amount shall be subject to verification.
Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 06.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 01.12.2025 as an addendum to the Show Cause Notice dated 06.09.2025. 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 4/6 https://www.mhc.tn.gov.in/judis 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.
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 Deputy State Tax Officer - 1 / Proper Officer /
The Deputy Commercial Tax Officer,
Madurai Rural East Assessment Circle, 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.