Full Judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-04-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.17250 and 17253 of 2026
Om Sakthi Pattern Rep. by its Proprietor Sundaramoorthy Rajasekar, Thirumulaivoyal Chennai, Tiruvallur, Tamil Nadu ..Petitioner(s) Vs The Assistant Commissioner (ST) Thiruverkardu Assessment Circle, Office at No.4/109, Bangalore Highway, Nazarathpet, Chennai-600 123 ..Respondent(s) Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned
order in GSTIN 33BAJPR3645G1ZM FY (2021-22) dated 22.12.2025 passed
by the Respondent and its consequential Demand Order dated 22.12.2025 having Reference No. ZD331225330797B issued by the Respondent and quash the same. Page1 of 6 For Petitioner(s): Mr. A.D. Deepak Kumara For Respondent(s): Mrs.K.Vasanthamala, Government Advocate
ORDER
Mrs.K.Vasanthamala, the learned Government Advocate, takes notice on behalf of the Respondent.
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 Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order
dated 22.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 25.09.2025 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 22.12.2025.
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 Page2 of 6 expired long before. However, the present Writ Petition has been filed only on 01.04.2026.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 10% of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- “ Willing to deposit of 10% of the disputed tax”
7. Recording the above consent, the case is remitted back to the
Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% 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 GST DRC-01 dated 25.09.2025 together with requisite Page3 of 6 documents to substantiate the case by treating the impugned Order dated 22.12.2025 as an addendum to the Show Cause Notice dated 25.09.2025.
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. 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 10% 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 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. Page4 of 6
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-04-2026 Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No Vv To The Assistant Commissioner (ST) Thiruverkardu Assessment Circle, Office at No.4/109, Bangalore Highway, Nazarathpet, Chennai-600 123 Page5 of 6
C.SARAVANAN, J.
VV WP No.16009 of 2026 27-04-2026 Page6 of 6 Page7 of 6