B Chenthil Kumar vs. The Deputy State Tax Officer-2

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 respondent.

In this Writ Petition, the petitioner has challenged the impugned proceedings vide GSTIN 33BBPPC6037E1ZX/2021-22 dated 27.12.2025 of the respondent, which was preceded by a Show Cause Notice in DRC 01 dated 29.09.2025 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 27.12.2025. 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 09.09.2026. 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:-

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 20% 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. 3/6 https://www.mhc.tn.gov.in/judis

Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 29.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 27.12.2025 as an addendum to the Show Cause Notice dated 29.09.2025. 9. In case the petitioner complies with the above stipulations, the 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 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. 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 The Deputy State Tax Officer-2, Nanguneri Assessment Circle, Commercial Taxes Buildings, Nanguneri. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji ORDER IN WP(MD) No.26924 of 2026 Date : 18/09/2026 6/6 https://www.mhc.tn.gov.in/judis