Madras High Court
M/S.Maragatham V Sri Amman Traders vs The Deputy State Tax Officer-Ii on 30 April, 2026
Author: C.Saravanan
Bench: C. Saravanan
WP No. 17341 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-04-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN
WP No. 17341 of 2026
and
WMP.No.18616 of 2026
M/s.Maragatham V SRi Amman Traders
Represented by its Proprietrix Mrs. Uthirapathi
Veerappan Maragatham,
No.13, Pidari North Street, Sirkali,
Tamilnadu 609 110
GSTIN 33CBTPM4115J1ZG
..Petitioner(s)
Vs
The Deputy State Tax Officer-II
Office of the Deputy Commercial Tax Officer
Sirgali Assessment circle
Sirkali, Tamilnadu.
..Respondent(s)
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorari call for the records of the Respondent herein in
its Impugned order in GSTIN 33CBTPM4115J1ZG/2018-2019 dated
16.04.2024 along with the Consequential order in Form DRC-07 bearing
Reference No.ZD330424116293S dated 16.04.2024 for the tax period 2018-19,
and quash the same.
For Petitioner(s): M/s.A.Rithika
For Respondent(s): Mrs.K.Vasanthamala
Government Advocate
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WP No. 17341 of 2026
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for 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 16.04.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 08.12.2023 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 16.04.2024.
4. The Petitioner was also issued with Reminder on 18.01.2024, 01.02.2024 and 08.02.2024 which called upon the Petitioner to file a reply and to appear for a personal hearing. However, the Petitioner neither filed any reply nor appeared for the personal hearing despite multiple opportunities. Thus, the impugned Order has been passed.
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5. 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 27.04.2026.
6. 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 denovo adjudication. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle which is extracted hereunder:-
“Consent to deposits 50% of the demand”
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 50% 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 08.12.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 16.04.2024 as an addendum to the Show Cause Notice dated 08.12.2023.
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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 50% 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.
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
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13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.
30-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No av To The Deputy State Tax Officer-II Office of the Deputy commercial Tax officer Sirgali Assessment circle Sirkali, Tamilnadu.
__________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 17341 of 2026 C.SARAVANAN, J.
av WP No. 17341 of 2026 and WMP.No.18616 of 2026 30-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis