Tvl N Kannan vs. The Assistant Commissioner Of CGST And C Excise - Madras High Court, 12 August 2026

Cause title — parties, addresses and appearances

WP(MD). No.22934 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 12/08/2026 CORAM THE HONOURABLE MR. JUSTICE C.SARAVANAN WP(MD). No.22934 of 2026 and WMP(MD)Nos.17082 and 17083 of 2026 Tvl N Kannan, Contractor,4L, Latchathoppu South, Pannavayal Road,Pattukottai. ... Petitioner Vs The Assistant Commissioner of CGST and C. Excise, Thanjavur Division, Ponnagar, Medical College Road, Thanjavur -613007. ... Respondent PRAYER:- Writ Petition, filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records on the files of the respondent in Order in Original No. 13/2023- ST dated 31.01.2023 and quash the same as arbitrary, illegal and against principles of natural justice. For Petitioner : Mr.S Karunakar For Respondent : M/s.R.Gowri Shankar Senior Standing Counsel

ORDER

M/s.R.Gowri Shankar, learned Senior Standing Counsel takes notice for the respondent. 1/6

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 standing counsel for the respondent.

In this Writ Petition, the petitioner has challenged the impugned Assessment Order-in-Original No. 13/2023-ST dated 31.01.2023, which was preceded by a Show Cause Notice in SCN No.24/2022-ST dated 21.04.2022 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 31.01.2023. 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 06.08.2026. 5. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 100% of the disputed tax as a condition for de novo adjudication. 2/6

The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-

“Petitioner undertakes to pay 100% of tax.”

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 100% 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 SCN No.24/2022-ST dated 21.04.2022 together with requisite documents to substantiate the case by treating the Impugned Order dated 31.01.2023 as an addendum to the Show Cause Notice dated 21.04.2022. 9. In case the petitioner complies with the above stipulations, the \respondent shall proceed to pass a final order on merits and in 3/6 accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit.

10.

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.

11.

Needless to state, before passing any such order, the ... respondent shall give due notice to the petitioner.

12.

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 12.08.2026 CM 4/6 TO The Assistant Commissioner of CGST and C. Excise, Thanjavur Division, Ponnagar, Medical College Road, Thanjavur -613007. 5/6 C.SARAVANAN,J CM and WMP(MD)Nos.17082 and 17083 of 2026

Date : 12/08/2026 6/6