Murugan vs. The Appellate Deputy Commissioner (St) (GST)
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Before: and
M/s.P.Sudarkodi Nachiar, learned Government Advocate (Taxes) takes notice for the respondents.
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 Government Advocate (Taxes) for the respondents.
In this Writ Petition, the petitioner has challenged the impugned proceedings vide GSTIN 33BEAPM7347K1ZC/2020-2021 dated 25.07.2023 of the second respondent, which was preceded by a Show Cause Notice in DRC 01 dated 03.03.2023 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 25.07.2023. 2/6 https://www.mhc.tn.gov.in/judis
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 10.09.2026. 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 agree to pay 50% of tax demand.”
In view of the above, the impugned order is quashed and the case is remitted back to the second 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) 3/6 https://www.mhc.tn.gov.in/judis 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 03.03.2023 together with requisite documents to substantiate the case by treating the Impugned Order dated 25.07.2023 as an addendum to the Show Cause Notice dated 03.03.2023. 9. In case the petitioner complies with the above stipulations, the second 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.
In case the petitioner fails to comply with any of the stipulations, the second 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 second respondent shall give due notice to the petitioner. 4/6 https://www.mhc.tn.gov.in/judis
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
2026 sji NCC : Yes/No TO 1.The Appellate Deputy Commissioner (ST)(GST), Tirunelveli, Tirunelveli District. 2.The Deputy State Tax Officer-1, Sankarankovil Assessment Circle, Sankarankovil, Tenkasi District. 3.The Deputy Commissioner (ST), Tenkasi, Tenkasi District. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji ORDER IN WP(MD) No.26910 of 2026 Date : 18/09/2026 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.