P.R.Enterprises vs. The Assistant Commissioner (St)

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 Government Advocate (Taxes) for the respondent.

In this Writ Petition, the petitioner has challenged the impugned Assessment Order dated 24.12.2025 bearing reference in GSTIN 33ALWPD0653R2ZJ/2021-22 of the respondent, which was preceded by a Show Cause Notice in DRC 01 dated 12.06.2025, wherein the 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 24.12.2025. 4. It is noticed that the limitation for filing an appeal under Section 107 of 2/6 https://www.mhc.tn.gov.in/judis 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 already 93% of the disputed tax has been recovered on 23.03.2026. 6. The learned Government Advocate (Taxes) for the respondent has also confirmed the same.

Considering the fact that the impugned order has been passed as an ex parte order in the absence of reply, I am inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order subject to the petitioner filing a reply to the Show Cause Notice in DRC 01 dated 12.06.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 24.12.2025 as an addendum to the Show Cause Notice dated 12.06.2025, within a period of thirty (30) days from the date of receipt of a copy of this order.

In case the petitioner complies with the above stipulation, the 3/6 https://www.mhc.tn.gov.in/judis 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 shall also stand automatically vacated.

It is made clear that bank attachment shall be lifted subject to the petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

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 (ST),

2026 6/6 https://www.mhc.tn.gov.in/judis