Tvl. Sree Venkaatesh Traders vs. The Proper Officer

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 (Tax) for the first respondent, after dispensing with the notice on the second respondent.

In this Writ Petition, the petitioner has challenged the impugned Order dated 01.02.2023 bearing reference in Proc No. 33ANJPR1483Q1ZB/2018-19 of the first respondent, which was preceded by a Show Cause Notice dated 2/7 https://www.mhc.tn.gov.in/judis

2022 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 01.02.2023. 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 11.08.2026. 5. At this stage, the learned counsel for the petitioner submits that already 60% of the disputed tax has been recovered and however, the petitioner is willing to pre-deposit 100% 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:-

In view of the above, the impugned order is quashed and the case is remitted back to the first respondent to pass a fresh order subject to the petitioner depositing 100% of the disputed tax, after deducting the amount already 3/7 https://www.mhc.tn.gov.in/judis recovered, 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. The recovery of amount shall be subject to verification.

Within such time, the petitioner shall also file a reply to the Show Cause Notice dated 23.12.2022 together with requisite documents to substantiate the case by treating the Impugned Order dated 01.02.2023 as an addendum to the Show Cause Notice dated 23.12.2022. 9. In case the petitioner complies with the above stipulations, the second 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 deposit of 100% of the disputed tax as ordered above and the petitioner not being 4/7 https://www.mhc.tn.gov.in/judis 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 respondents are 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 first respondent shall give due notice to the petitioner.

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. Index : Yes / No 17.08.2026 Internet : Yes / No (2/4) apd 5/7 https://www.mhc.tn.gov.in/judis To 1. The Proper Officer, Office of the Assistant Commissioner (ST), Rajapalayam 1 Assessment Circle, Commercial Taxes Building, Rajapalayam, Virudhunagar District - 626 117. 2. The Branch Manager, City Union Bank, Tenkasi Road, Rajapalayam, Virudhunagar District. 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

2026 (2/4) 7/7 https://www.mhc.tn.gov.in/judis