Alur Jayakumar v. Commercial Tax Officer/State Tax Officer

ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for R1 and Mr.C.Mohan and Ms.Rexy Josephine Mary for M/s.King and Partridge takes notice for R1 and R2. Page3 of 6

¶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 Government Advocate for R1 and R2 and the learned counsel for R4.

¶3The Petitioner is before this Court against the impugned order dated

30.10.2025, whereby, proposal in Form GST DRC - 01 dated 30.06.2025 has been confirmed for the tax period 2018-2019 in a absence of a reply to the same under Section 74 of the respective GST enactments.

¶4The learned counsel for the Petitioner submits that already a sum of Rs.7,04,218/- (Rs.3,52,109/- towards SGST and Rs.3,52,109/- towards CGST) of the disputed tax has been recovered from the Petitioner's Electronic liability register.

¶5The learned Government Advocate for R1 and R2 has however unable to confirm the same.

¶6Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. Page4 of 6

¶7Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner filing a proper reply to the Show Cause Notice in Form GST DRC – 01 dated 30.06.2025 together with requisite documents to substantiate the case within a period of thirty (30) days from the date of receipt of a copy of this order.

¶8In case the Petitioner complies with the above stipulations, the 1st 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 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.

¶9It is made clear that bank attachment shall be lifted subject to the Petitioner filing a proper reply as ordered above and the Petitioner not being in arrears of any other amount for any other tax period.

¶10In case the Petitioner fails to comply with any of the stipulations, the 1st 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. Page5 of 6

¶11Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-02-2026 Index: Yes/No Speaking/Non-speaking order jas To

¶1Commercial Tax officer/State Tax officer Tambaram Assessment circle Room No.107A, 1st floor No.46, Mylapore Taluk office Building, Pasumpon Muthuramalingam Salai Green ways Road, RA Puram, Chennai-28.

¶2Deputy Commissioner (ST), Tambaram Zone 4th floor, PAPJM Building,Greams Road,Chennai

¶3The Branch Manager, IDBI Bank Old No 16, New No 24, Devi Arihant, 2, Dr Nair Rd, T. Nagar, Chennai, Tamil Nadu

¶4The Branch Manager HDFC Bank Ltd Chitlapakkam Branch HDFC Bank Ltd No 79a, Rajendra Prasad Road Nehru Nagar, Chrompet Chennai Tamil Nadu.

¶5The Branch Manager ICICI Bank Ltd No.2 And 4, Madhavan Street, Gst Road, Sundarambalnagar, Tambaram Sanitorium. WPoNo.o8108oofo2026 C.SARAVANAN,oJ. jas WPoNo.o8108oofo2026 and W.M.P.Nos.8769,o8770,o8778,o8779,o8780oando8781oofo2026 27-02-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.8769, 8770, 8778, 8779, 8780 and 8781 of 2026 Alur Jayakumar No.2 And 4, Madhavan Street, Sundarambal Nagar, Tambaram, Chennai-600 047. Tamilnadu ..Petitioner(s) Vs 1. Commercial Tax officer/State Tax officer, Tambaram Assessment circle, Room No.107A, 1st floor, No.46, Mylapore Taluk office Building, Pasumpon Muthuramalingam Salai, Green ways Road, RA Puram, Chennai-28. 2. Deputy Commissioner (ST), Tambaram Zone, 4th floor, PAPJM Building, Greams Road, Chennai. 3. The Branch Manager, IDBI Bank, Old No.16, New No.24, Devi Arihant, 2, Dr Nair Rd, T. Nagar, Chennai, Tamil Nadu. 4. The Branch Manager HDFC Bank Ltd Chitlapakkam Branch HDFC Bank Ltd No 79a, Rajendra Prasad Road, Nehru Nagar, Chrompet, Chennai, Tamil Nadu. Page2 of 6 5. The Branch Manager, ICICI Bank Ltd, No.2 And 4, Madhavan Street, Gst Road, Sundarambalnagar, Tambaram Sanitorium – 600 047. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in the file of the Respondent and quash the Impugned Order under Section 74 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 both dated 30.10.2025 and having Reference Number ZD331025345437K and its annexure dated 30.10.2025 in GSTIN:33AAMPJ9155B2ZS / 2018-19 passed by the First Respondent for the FY 2018-19. For Petitioner(s): Ms.Abirami for Mr.N.V. Balaji For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate for R1 and R2 Mr.C.Mohan and Ms.Rexy Josephine Mary for M/s.King and Partridge for R4