W.P.(MD) No.22334 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.08.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.22334 of 2026 and W.M.P.(MD) Nos.16624 and 16625 of 2026 Tvl.Jeyam Steel Industries, Rep by its Proprietor G.Namasivayam ... Petitioner /vs./ The State Tax Officer (FAC), Kulithalai Assessment Circle Karur District ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in GSTIN 33APQPN9007F1ZR/2021-2022 dated 30.10.2025 and quash the same. For Petitioner : Mr.T.Bashyam For Respondent : Mr.R.Parthiban Special Government Pleader ORDER Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondent. 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.22334 of 2026 2.By consent, this writ petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 3.This writ petition has been filed challenging the impugned order passed by the respondent bearing Ref.No.GSTIN 33APQPN9007F1ZR/2021-2022 dated 30.10.2025, for the assessment year 2021-22, which was preceded by a show cause notice in Form GST DRC-01 dated 30.08.2025. 4.The petitioner was also issued with reminders on 03.10.2025 and 10.10.2025, which called upon the petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for personal hearings. Thus, the impugned order has been passed. 5.When the matter is taken up for hearing today, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 25% of the disputed tax as a condition for de novo adjudication and has also made an endorsement to that effect in the Court Bundle, which reads as under:- 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.22334 of 2026 “I submit that the petitioner is ready to pay 25% of the disputed tax amount.” 6.Recording the same, the impugned order passed by the respondent bearing Ref.No.GSTIN:33APQPN9007F1ZR/2021-2022 dated 30.10.2025 is hereby quashed and the case is remitted back to the respondent to pass a fresh order subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's electronic cash register within a period of thirty days from the date of receipt of a copy of this order. 7.Within such time, the petitioner shall also file a reply to the show cause notice in GST DRC-01 dated 30.08.2025 together with requisite documents to substantiate the case by treating the impugned order dated 30.10.2025 as an addendum to the show cause notice dated 30.08.2025. 8.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 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. 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.22334 of 2026 9.It is made clear that the bank attachment shall be lifted subject to the deposit of 25% 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. 10.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. 11.Needless to state, before passing any such order, the respondent shall issue due notice on the petitioner. 12.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 07.08.2026 Internet : Yes / No mm 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.22334 of 2026 To The State Tax Officer (FAC), Kulithalai Assessment Circle Karur District 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.22334 of 2026 C.SARAVANAN, J. mm W.P.(MD) No.22334 of 2026 07.08.2026 6/6 https://www.mhc.tn.gov.in/judis