Kayaar Exim v. Commercial Tax Officer

ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondents.

¶2This 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 Additional Government Pleader for the Respondents.

¶3The Petitioner is before this Court against the impugned order dated 28.01.2025, whereby proposal in Form GST DRC – 01 dated

29.09.2023 issued for the tax period 2017-2018 has been confirmed. After considering the Petitioner's reply, the Petitioner has granted an opportunity of personal hearing.

¶4By the impugned order, part of the demand has been confirmed while part of the demand has been dropped.

¶5The impugned order is a detailed order and therefore does not warrant any interference in the hands of this Court and the grounds stated in the affidavit or the submissions made during at the time of admission by the learned counsel for the Petitioner.

¶6Considering the fact that the Petitioner may have a case on merits, liberty is granted to the Petitioner to challenge the impugned order before the Appellate Authority 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.

¶7In case the Petitioner files such appeal, the Appellate Authority shall consider and dispose of the appeal on merits without further reference to the limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

¶8It 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.

¶9In case the Petitioner fails to comply with any of the stipulations, the concerned 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.

¶10Needless to state, before passing any such order, the Appellate Authority shall give due notice to the Petitioner.

¶11This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

11.02.2026 jas To:

1.The Commercial Tax Officer, Chennai Central, Tamil Nadu.

2.The State Tax Officer, Group – X, Inspection, Intelligence – 1, Chennai – 600 006. PAPJM Commercial Taxes Buildings, Room No.132, 1st Floor, No.1, Greams Road, Chennai – 600 006.

C.SARAVANAN, J. jas and W.M.P.Nos.3736 and 3737 of 2026

11.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.3736 and 3737 of 2026 Kayaar Exim, Represented by Partner Ratanshi.M.Patel ... Petitioner Vs. 1.The Commercial Tax Officer, Chennai Central, Tamil Nadu. 2.The State Tax Officer, Group – X, Inspection, Intelligence – 1, Chennai – 600 006. PAPJM Commercial Taxes Buildings, Room No.132, 1st Floor, No.1, Greams Road, Chennai – 600 006. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the Respondents in Order in Reference No.ZD330125264520U passed under Section 74 of the TNGST Act, 2017 for the Financial Year 2017-18 dated 28.01.2025 passed by the Respondents and quash the same as illegal and not in accordance with law and consequently direct the Respondents to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the Petitioner in accordance with law. For Petitioner : Mr.P.Ramesh Kumar For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader