D Soundaravalli vs. The State Tax 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 the learned Government Advocate (Tax) for the respondent.

In this Writ Petition, the petitioner has challenged the impugned Assessment Order in FORM GST DRC-07 dated 01.04.2026 bearing Ref. ZD330426001692Q of the respondent, which was preceded by a Show Cause Notice in GST DRC 01 dated 23.12.2025 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 01.04.2026. 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 13.08.2026. 2/6 https://www.mhc.tn.gov.in/judis

At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 10% 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 respondent to pass a fresh order subject to the petitioner depositing 10% 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.

Within such time, the petitioner shall also file a reply to the Show Cause Notice in GST DRC 01 dated 25.12.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 01.04.2026 as an addendum to the Show Cause Notice dated 25.12.2025. 3/6 https://www.mhc.tn.gov.in/judis

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.

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 apd 4/6 https://www.mhc.tn.gov.in/judis To The State Tax Officer, Mudukulathur Assessment Circle, J.J. Nagar, Fire Service Back Side, Paramakudi Road, Mudukulathur. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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