M/S.Arasan 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 Special Government Pleader for the respondent.

In this Writ Petition, the petitioner has challenged the Impugned Order of the respondent, dated 18.02.2025 bearing reference in GSTIN: 33ATTPT6803C1ZI/2020-21. 4. The Impugned Order was preceded by a Show Cause Notice in GST DRC 01 dated 26.11.2024, and the petitioner has not filed his reply and the petitioner had not been provided an opportunity to submit documents to substantiate the same and thus, suffered the Impugned Order dated 18.02.2025. 5. 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 03.08.2026. https://www.mhc.tn.gov.in/judis __________ Page3 of 5

At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 50% 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:- “The petitioner is ready to pay tax at 50% of the disputed 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 50% 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, subject to any payment made already shall be adjusted to aforesaid pre-deposit.

Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 26.11.2024 together with requisite documents to substantiate the case by treating the Impugned Order dated 18.02.2025 as an addendum to the Show Cause Notice dated 26.11.2024. 10. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with https://www.mhc.tn.gov.in/judis __________ Page4 of 5 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 Petition is closed. 11-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 To The Assistant Commissioner (ST) Palayamkottai Assessment Circle, Tirunelveli. https://www.mhc.tn.gov.in/judis __________ Page5 of 5 C.SARAVANAN, J. smn2 11-08-2026 https://www.mhc.tn.gov.in/judis