T. Ashok Kumar vs. The Deputy State Tax Officer-2
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Before: and
Mr.R.Parthiban, learned Special Government Pleader takes notice for the respondent.
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 Special Government Pleader for the respondent.
This Writ Petition has been filed by the legal heir of the deceased proprietor/assessee, who died on 10.12.2025, challenging the proceedings initiated pursuant to the Show Cause Notice in Form GST DRC-01, dated 07.10.2024, issued for the tax period 2022-2023. 4. The learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 10% 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 2/5 https://www.mhc.tn.gov.in/judis hereunder:-
“The petitioner is ready to pay 10% of the disputed tax.”
Recording the same, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner depositing 10% 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.
Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC 01 dated 07.10.2024 together with requisite documents to substantiate the case by treating the Impugned Order dated 09.01.2026 as an addendum to the Show Cause Notice dated 07.10.2024. 8. 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. 3/5 https://www.mhc.tn.gov.in/judis
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.
This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed.
2026 sji NCC : Yes/No TO The Deputy State Tax Officer-2, Nagercoil (Rural) Assessment Circle, Kanniyakumari District. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji ORDER IN WP(MD) No.26904 of 2026 Date : 18/09/2026 5/5 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.