WP No. 11746 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 11746 of 2026 AND WMP NO. 12806 OF 2026,WMP NO. 12808 OF 2026 M/s. Jayram Green Care Rep. By its Proprietor Ms. Jayakodi, 85/38-Anasub Jail Road, Krishnagiri -635 001 ..Petitioner(s) Vs The Assistant Commissioner (st) Assessment Circle Krishnagiri I, Commercial Tax Building, Kallukurikki, Krishnagiri -635115 Krishnagiri District. ..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 entire recordings relating to the impugned proceedings passed in DRC-07 in GSTIN-33ANRPJ0433AIZK/2017-2018 dated 09.02.2024 and 13.02.2024 on the file of the respondent quash the same. For Petitioner(s): M.P. Bharathi For Respondent(s): Mrs.K.Vasanthamala, GA ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 11746 of 2026 __________ Page2 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 Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Orders dated 09.02.2024 and 13.02.2024 which was preceded by a Show Cause Notice in DRC-01 dated 26.12.2023 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 Orders dated 09.02.2024 and 13.02.2024. 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 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 50% of the disputed tax as a condition for denovo adjudication. 6. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted https://www.mhc.tn.gov.in/judis WP No. 11746 of 2026 __________ Page3 of 6 hereunder:- “The Petitioner ready for 50% condition for the disposal of this W.P“ 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 DRC-01 dated 26.12.2023 together with requisite documents to substantiate the case by treating the impugned Orders dated 09.02.2024 and 13.02.2024 as an addendum to the Show Cause Notice dated 26.12.2023. 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 https://www.mhc.tn.gov.in/judis WP No. 11746 of 2026 __________ Page4 of 6 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 Orders. 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 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GV https://www.mhc.tn.gov.in/judis WP No. 11746 of 2026 __________ Page5 of 6 To The Assistant Commissioner (st) Assessment Circle Krishnagiri I, Commercial Tax Building, Kallukurikki, Krishnagiri -635115 Krishnagiri District. https://www.mhc.tn.gov.in/judis WP No. 11746 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV WP No. 11746 of 2026 AND WMP NO. 12806 OF 2026,WMP NO. 12808 OF 2026 26-03-2026 https://www.mhc.tn.gov.in/judis