WP/39464/2026 of JKS PLASTICS Vs The Assistant Commissioner (ST) on 8 October 2026

ORDER

The present Writ Petition has been filed challenging the assessment order in Form GST DRC-07 dated 30.12.2025, together with the detailed proceedings of the same date.

2. The learned counsel for the petitioner submits that although the petitioner sought time to file a reply to the show cause notice, the respondent proceeded to pass the impugned order without granting an extension. He further contends that the impugned order has been passed mechanically, without a proper reconciliation of the books of accounts, tax invoices, returns, and other supporting records. Consequently, he submits that it is a non-speaking order passed in gross violation of the principles of natural justice.

WP No. 39464 of 2026

3. In response, the learned Special Government Pleader (T) appearing for the respondent submits that in the present case, subsequent to the issuance of Form GST DRC-01, three reminder notices were served. However, the petitioner sought extensions on three different occasions to file their reply. According to the learned counsel for the respondent, the time sought by the petitioner was unreasonable.

4. Heard the learned counsel for the petitioner and the learned Special Government Pleader (T) for the respondent, and also perused the materials available on record.

5. As far as the issuance of notice is concerned, this Court finds no fault on the part of the respondent, as adequate opportunity was provided to the petitioner to file a reply. Despite seeking extensions on three separate occasions, the petitioner failed to file a reply. Such being the case, the fault lies squarely with the petitioner for failing to submit their reply. Consequently, it is appropriate for the petitioner to file an appeal before the statutory appellate authority.

WP No. 39464 of 2026

6. At this juncture, the learned counsel for the petitioner submits that the petitioner is voluntarily willing to deposit an additional 10% of the disputed tax amount, over and above the statutory pre-deposit required for filing an appeal, provided this Court grants liberty to file the appeal since there is a delay in preferring the same. The learned counsel has also made an endorsement in the Court bundle to that effect.

7. The learned Special Government Pleader appearing for the respondent has no objection and concedes to the submission made by the learned counsel for the petitioner.

8. Recording the said submissions, this Writ Petition is dismissed, with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner deposits an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, within a period of four (4) weeks from the date of receipt of a copy of this order. Upon fulfillment of this condition, the Appellate Authority is directed to take the appeal on record, if it is otherwise in order, and pass appropriate orders on

WP No. 39464 of 2026 merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. W.M.P.No.44341 of 2026 filed to dispense with the production of the impugned order, is allowed. Consequently, the connected Miscellaneous Petition is closed. There shall be no order as to costs. 08-10-2026 Asi To The Assistant Commissioner (ST) Padi Assessment Circle Room No.209, 2nd Floor Integrated Commercial Taxes Building Nazarathpet, Poonamallee, Chennai-600 123.

WP No. 39464 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39464 of 2026 and WMP Nos.44341 and 44342 of 2026 08-10-2026