M/S.Sree Krishna Agencies vs. The Deputy Commissioner (GST)
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Before: and Dr. S.V.K.S. Thangaraj Salai,
The petitioner is before this Court challenging the impugned order dated 25.11.2025, after the petitioner's appeal against the said order came to be dismissed on 09.06.2026. The impugned order came to be passed in the absence of any reply from the petitioner to the Show Cause Notice in Form GST DRC-01 dated 02.09.2025, which preceded the impugned order.
It is noticed that, at the time of filing the appeal, the petitioner had already deposited 10% of the disputed tax. Following the consistent view taken by this Court in similar circumstances, I am inclined to set aside the impugned order and remit the matter to the second respondent for fresh adjudication, subject to the petitioner depositing a further 15% of the disputed tax, over and above the 10% already deposited at the time of filing the appeal before the Appellate Authority. The learned counsel for the petitioner has also made an endorsement to that effect in the Court bundle, which is extracted below: "The petitioner undertakes to pay 15% of the disputed tax amount, apart from the 10% already paid while preferring appeal." https://www.mhc.tn.gov.in/judis __________ Page3 of 5
In view of the above, the impugned order is quashed and the matter is remitted to the second respondent for fresh consideration, subject to the petitioner depositing 15% of the disputed tax in cash through the petitioner's Electronic Cash Ledger within a period of thirty (30) days from the date of receipt of a copy of this order.
Within the said period, the petitioner shall also file a detailed reply to the Show Cause Notice in Form GST DRC-01 dated 02.09.2025, together with all supporting documents, to substantiate the petitioner's case, treating the impugned order dated 25.11.2025 as an addendum to the said Show Cause Notice.
Upon compliance with the above conditions, the second respondent shall consider the petitioner's reply and pass a fresh order on merits and in accordance with law, as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of the reply and completion of the pre- deposit.
If the petitioner fails to comply with any of the above stipulations, the second respondent shall be at liberty to proceed to recover the tax in accordance with law, as if this Writ Petition had been dismissed in limine. https://www.mhc.tn.gov.in/judis __________ Page4 of 5
Needless to state, before passing any adverse order, the second respondent shall afford the petitioner a reasonable opportunity of being heard.
This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 To 1. The Deputy Commissioner (GST), 4th Floor, Commercial Taxes Building, Dr. S.V.K.S. Thangaraj Salai, Madurai – 625020
The Deputy State Tax Officer, Nagercoil-2 Assessment Circle, Commercila Taxes Building, Mead Street, Nagercoil District https://www.mhc.tn.gov.in/judis __________ Page5 of 5 C.SARAVANAN, J. smn2 06-08-2026 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.