M/S Aswin Cold Forge Private Ltd vs The State Tax Officer
2026 Latest Caselaw 2697 Mad

Madras High Court

M/S Aswin Cold Forge Private Ltd vs The State Tax Officer on 21 May, 2026

Author: G.R.Swaminathan

Bench: G. R. Swaminathan

                                                                                WP No. 20208 of 2026


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS
                                                   DATED: 21-05-2026
                                                       CORAM
                                  THE HON'BLE MR JUSTICE G. R. SWAMINATHAN
                                              WP No. 20208 of 2026
                                          & WMP.Nos.21647 & 21648 of 2026

                M/s Aswin Cold Forge Private Ltd.,
                Rep by its director Mr.S.Suseendhar,
                No.458 & 465, SIDCO Industrial Estate,
                Ambattur, Chenani - 600 098
                                                                                  ..Petitioner(s)
                                                          Vs
                The State Tax officer,
                Pattaravakkam Assessment Circle,
                Chennai.
                                                                                ..Respondent(s)

                Prayer: This Writ Petition is filed under Article 226 of the Constitution of India,
                seeking for a Writ of Certiorarified Mandamus, to call for the records in
                reference No.ZD3312250699438 dated 04.12.2025 for the financial year 2021-
                2022, quash the same and direct the Respondent to adjudicate the issue in
                accordance with law by providing sufficient opportunity to the petitioner.


                              For Petitioner(s):       Mr.Ramasamy Swarnavel

                              For Respondent(s):       Mrs. P.Selvi,
                                                       Government Advocate

                                                       ORDER

Mrs. P.Selvi, learned Government Advocate takes notice for the

Respondent.

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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 04.12.2025, which was preceded by a Show Cause Notice in Form

DRC-01 dated 19.07.2025 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

04.12.2025.

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

expired long before. However, the present Writ Petition has been filed only on

19.05.2026.

5. At this stage, the learned counsel for the Petitioner submits that the

Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for

denovo adjudication.

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6. The learned counsel for the Petitioner has also made the following

endorsement to that effect in the Court bundle which has been extracted

hereunder:-

“I may be permitted to pay 25% of the Tax amount"

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 25% 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 Form DRC-01 dated 19.07.2025 together with requisite

documents to substantiate the case by treating the impugned Order dated

04.12.2025 as an addendum to the Show Cause Notice dated 19.07.2025.

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 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.

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10. It is made clear that bank attachment shall be lifted subject to the

Petitioner depositing 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.

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.

21-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

TSG

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To

The State Tax officer Pattaravakkam Assessment Circle, Chennai

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G.R.SWAMINATHAN, J.

TSG

& WMP.Nos.21647 & 21648 of 2026

21-05-2026

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