M/S. A.J Enterprises vs. The Commissioner Of Central GST And Central Excise
Original PDF →No AI summary yet for this judgment.
Before: and
Mr.R.Gowri Shankar, learned Senior Standing Counsel for CGST & Customs, takes notice for the respondents. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for CGST & Customs counsel appearing for the respondents. 2/6 https://www.mhc.tn.gov.in/judis
The petitioner is before this Court against the impugned order passed by the third respondent bearing Ref.No.GST Form DRC-07 No.03/2025- GST/MDU-GST-SUP-03- 2026, dated 26.03.2026 and Corrigendum to the Order-in-Original Form DRC -07 OIO No.03/2026-GST, dated 27.03.2026. 4.It is noticed that the petitioner was issued with a show cause notice under Section 74 of the respective GST enactment in DRC 01 dated 05.05.2025 bearing SCN.No.02/2025/Supdt/TPK Range. The petitioner, however, failed to respond to the same and has thus suffered the impugned order. 5.The learned counsel for the petitioner would submit that after the present writ petition was filed, an order under Section 161 was passed on 28.07.2026, whereby the petitioner has been given additional time to comply with the order by 26.10.2026. 6.Considering the fact that the petitioner has suffered an adverse order without filing a reply to the show cause notice dated 05.05.2025, I am inclined to remit the case back to the third respondent to pass a fresh order on merits 3/6 https://www.mhc.tn.gov.in/judis in lieu of the impugned order dated 26.03.2026 as modified by rectification order dated 28.07.2026, copy of which is taken on file. 7.Accordingly, the impugned order passed by the third respondent bearing Ref.No.GST Form DRC-07 No.03/2025-GST/MDU-GST-SUP-03- 2026, dated 26.03.2026 and Corrigendum to the Order-in-Original Form DRC -07 OIO No.03/2026-GST, dated 27.03.2026 are hereby quashed and the case is remitted back to the third respondent to pass a fresh order subject to the petitioner filing a reply to the show cause notice in GST DRC-01 dated 05.05.2025 together with requisite documents to substantiate the case by treating the impugned order dated 26.03.2026 as an addendum to the show cause notice dated 05.05.2025 within a period of thirty days from the date of receipt of a copy of this order. 8.In case, the petitioner complies with the above stipulations, the third 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 months of such reply. 4/6 https://www.mhc.tn.gov.in/judis
In case, the petitioner fails to comply with any of the stipulations, the third 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. 10.Needless to state, before passing any such order, the third respondent shall issue due notice on the petitioner. 11.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 30.07.2026 Internet : Yes / No mm 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
mm
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.