Evolution Integrated Technology Private Limited vs Superintendent of GST and Central Excise

Type Court Judgment Court Chennai Decided Mar 26, 2026

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Citation: sooperkanoon.com/1425143
Court: Chennai High Court
Judge: Honourable Mr Justice C. Saravanan
Decided On: Mar 26, 2026
Case Number: WP/11665/2026

Parties & Advocates

Appellant / Petitioner

Evolution Integrated Technology Private Limited

Respondent

Superintendent of GST and Central Excise

Excerpt

.....floor, mhu complex, 692 anna salai, nandanam, chennai 600 035 ..respondent(s) prayer:writ petition is filed under article 226 of the constitution of india for issuance of a writ of certiorari to call for the records leading the issuance of the order bearing order - in original no 28/ 2025 - gst - supdt. r iii dated 14.02.2025 passed by the respondent herein and quash the same.for petitioner(s): mr.khathiravan c for respondent(s): mrr.p.pragadish, ssc mr.j.harikirshnan, jscordermr.r.p.pragadish, learned senior standing counsel takes notice for the respondent. page1 of 62. this writ petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the petitioner and the learned senior standing counsel for the respondent.3. in this writ petition, the petitioner has challenged the impugned orderdated 14.02.2025, which was preceded by a show cause notice in drc-01 dated 27.11.2024 wherein the petitioner was called upon to file a reply and to appear for a personal hearing. however, the petitioner did not take advantage of the same and, has thus suffered the impugned order dated 14.02.2025.4. it is noticed that the limitation for filing an appeal under section 107 ofthe respective gst enactments, 2017 against the impugned order has already expired long before. however, the present writ petition has been filed only on 23.03.2026.5. 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 denovo adjudication.6. the learned counsel for the petitioner has also made an following endorsement to that effect in the court bundle which has been extracted hereunder:- page2 of 6 “pursuant to direction of court, the petitioner shall make/is ready to deposit 25% of tax demanded.”7. recording the above consent given by the petitioner, the case isremitted back to the respondent to pass a fresh order on merits subject to the petitioner depositing.....

Full Judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-03-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 12717 OF 2026,WMP NO. 12718 OF 2026 Evolution Integrated Technology Private Limited Represented by its Director N. Tamilselvan Chennai 600 061 ..Petitioner(s) Vs Superintendent of GST and Central Excise Range III, Alandur Division, Chennai South Commissanterate, First Floor, MHU Complex, 692 Anna salai, Nandanam, Chennai 600 035 ..Respondent(s) PRAYER:Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records leading the issuance of the order bearing Order - in original No 28/ 2025 - GST - Supdt. R III dated 14.02.2025 passed by the Respondent herein and quash the same.
For Petitioner(s): Mr.Khathiravan C For Respondent(s): MrR.P.Pragadish, SSC Mr.J.Harikirshnan, JSC

ORDER

Mr.R.P.Pragadish, learned Senior Standing Counsel takes notice for the Respondent. Page1 of 6

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order

dated 14.02.2025, which was preceded by a Show Cause Notice in DRC-01 dated 27.11.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and, has thus suffered the impugned Order dated 14.02.2025.

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 long before. However, the present Writ Petition has been filed only on 23.03.2026.

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 denovo adjudication.

6. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- Page2 of 6 “Pursuant to direction of Court, the Petitioner shall make/is ready to deposit 25% of tax demanded.”

7. Recording the above consent given by the Petitioner, the case is

remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or 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.

8. Within such time, the Petitioner shall also file a reply to the Show

Cause Notice in DRC-01 dated 27.11.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 14.02.2025 as an addendum to the Show Cause Notice dated 27.11.2024.

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 pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Page3 of 6 Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

11. 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.

12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

13. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.

14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 26-03-2026 Neutral Citation: Yes/No GV Page4 of 6

To Superintendent of GST and Central Excise Range III, Alandur Division, Chennai South Commissanterate, First Floor, MHU Complex, 692 Anna salai, Nandanam, Chennai 600 035 Page5 of 6 C.SARAVANAN J. GV AND WMP NO. 12717 OF 2026,WMP NO. 12718 OF 2026 26-03-2026 Page6 of 6

Same Court & Year Chennai · 2026 Same Parties Evolution Integrated Technology Private Limited vs Superinten... Same Judge Honourable Mr Justice C. Saravanan