W.P.Nos.42830 & 42838 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.42830 & 42838 of 2025 and WMP.Nos.47893, 47897, 47899 & 47902 of 2025 Tvl.Sri Alangaramman Traders Mukashi Pidariyur, 101/1 Ingur Road, Chennimalai, Erode 638 051. ... Petitioner in bothW.Ps. Vs. 1.Assistant Commissioner (ST) Chennimalai Assessment Circle, Erode Perundurai 638 052. 2.Tvl.Sree Aruthra Mills RSF No.1446, Ganapathipalayam Road Vellakovil Vali, Near Golden Park Tiruppur 638 111. ... Respondents in bothW.Ps. Prayer in W.P.No. 42830 of 2025: Writ Petition filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in the Impugned Orders passed by the Respondent in the Form GST DRC-07 vide Reference No.ZD330524035580P dated 1/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 07.05.2024 along with its detailed Order vide and quash the same. Prayer in W.P.No. 42838 of 2025: Writ Petition filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in the Impugned Orders passed by the Respondent in the Form GST DRC-07 vide Reference No.ZD330524036303U dated 07.05.2024 along with its detailed Order vide and quash the same. For Petitioner : Mr.K.A.Parthasarathy in both W.P.Nos. For Respondents : Mr.C.Harsharaj for R1 in both W.P.Nos. Special Government Pleader COMMON ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the 1 st Respondents. 2. These Writ Petitions are being disposed of at the stage of 2/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the 1 st Respondent. 3. In these Writ Petitions, the Petitioner has challenged the impugned Order dated 07.05.2024 of the 1 st Respondent, which was preceded by a Show Cause Notice in GST DRC-01 dated 15.11.2023 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 07.05.2024. 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. These present Writ Petitions have been filed only on 05.11.2025. 5. Under similar circumstances, Orders have been quashed and 3/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 cases have been remitted back to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. 6. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the cases are remitted back to the 1 st Respondent to pass a fresh order subject to the Petitioner depositing 50% 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. Any amount already recovered from the petitioner shall be adjusted towards aforesaid pre-deposit. 7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 15.11.2023 together with requisite documents to substantiate the case by treating the impugned 4/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 Order dated 07.05.2024 as an addendum to the Show Cause Notice dated 15.11.2023. 8. In case the Petitioner complies with the above stipulations, the 1 st 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, if any, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 9. It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order. 10. In case the Petitioner fails to comply with any of the 5/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 stipulations, the 1 st 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. 11. Needless to state, before passing any such order, the 1 st Respondent shall give due notice to the Petitioner. 12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 07.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna 6/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 7/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 C.SARAVANAN , J. dna To The Assistant Commissioner (ST) Chennimalai Assessment Circle, Erode Perundurai 638 052. W.P.Nos.42830 & 42838 of 2025 and WMP.Nos.47893, 47897, 47899 & 47902 of 2025 8/9 https://www.mhc.tn.gov.in/judis W.P.Nos.42830 & 42838 of 2025 07 .11.2025 9/9 https://www.mhc.tn.gov.in/judis