M/S. Sri Palani Andavar Lorry Service vs. The Superintendent Of GST And Central Excise
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Before: and
Mr.R.Gowrishankar, learned Standing Counsel for GST and Customs, takes notice for the respondent. 2.The petitioner before this Court against the impugned ORDER-IN- ORIGINAL MDU-GST-SUP-01-2026 dated 08.05.2026 whereby the proposal in Show Cause Notice(SCN) No.01/2026 dated 09.01.2026 has been confirmed in absence of a reply. Pursuant to the impugned order, the summary of the order has been issued in Form GST DRC- 07 on 12.05.2026. 2/6 https://www.mhc.tn.gov.in/judis
The learned counsel for the petitioner submitted that the petitioner will be satisfied the case is remitted back for De nova adjudication. The impugned order has been passed in absence of a reply to the show cause notice. 4.The learned counsel for the petitioner further submitted that the petitioner will deposit 10% of the disputed tax and makes an endorsement to that effect, which reads as under: “It is submitted that I am giving consent to remit 10% of the disputed tax condition for remand back”
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 Show Cause Notice(SCN) No.01/2026 dated 09.01.2026 together with 3/6 https://www.mhc.tn.gov.in/judis requisite documents to substantiate the case by treating the Impugned Order dated 08.05.2026 as an addendum to the Show Cause Notice dated 09.01.2026. 7. 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. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically lifted.
It is made clear that bank attachment shall be lifted subject to the deposit of 10% of the disputed tax as ordered above and 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. 4/6 https://www.mhc.tn.gov.in/judis
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 13.08.2026 Internet : Yes / No Ns To 1. The Superintendent of Gst And Central Excise, O/o. the Superintendent of Cgst and Central Excise, Melur Range, Madurai -Ii Division, Madurai. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. Ns and W.M.P.(MD) Nos.17166 & 17168 of 2026 13.08.2026 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.