Tvl. Jothi Bharat Gas Agency vs. The State Tax Officer

This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the petitioner the learned Counsel for State of TN for the first respondent and the learned Senior Standing Counsel for the second respondent.

In this Writ Petition, the petitioner has challenged the Impugned Order in FORM GST DRC-07 bearing Ref.No. 33GPVPS1371J1Z7/2023-2024 dated 30.10.2025 of the first respondent, which was preceded by a Show Cause Notice 2/6 https://www.mhc.tn.gov.in/judis in DRC 01 dated 12.03.2024, 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 30.10.2025. 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 14.07.2026. 5. At this stage, the learned counsel for the petitioner submits that the Petitioner is willing to pre-deposit 25% 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 accept the 25% of disputed tax amount.”

In view of the above, the case is remitted back to the first respondent to pass a fresh order subject to the petitioner depositing 25% of the disputed tax in 3/6 https://www.mhc.tn.gov.in/judis 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 DRC 01, dated 12.03.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 30.10.2025 as an addendum to the said Show Cause Notice dated 12.03.2024. 9. In case the petitioner complies with the above stipulations, the first 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 vacated.

It is made clear that bank attachment shall be lifted subject to the deposit of 25% 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 4/6 https://www.mhc.tn.gov.in/judis demanded under the Impugned Order.

In case the petitioner fails to comply with any of the stipulations, the respondents are 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 first 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. Index : Yes / No 17.07.2026 Internet : Yes / No apd To 1. The State Tax Officer, Rockfort Assessment Circle, Trichy-20. 2. The Branch Manager, Indian Bank Main Branch, Trichy-620008. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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