Astromar Logistics Private Limited v. State Tax Officer

ORDER An order dated 04.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the first respondent.

¶3On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner.

¶4On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

¶5Subject to the condition that the petitioner remits 10% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of Page3 of 4 this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 10% of the disputed tax demand. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in the second respondent bank shall stand raised.

¶6The Writ Petition is disposed of on the above terms. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs. 04-06-2026 Index: Yes/No kj To

¶1State Tax Officer Sriperumbudur Assessment Circle, Room No. 12, at No. 4/109 Ground Floor, Bangalore Chennai Highway , Varadarajapuram, Integrated Commercial taxes Building, Nazrethpet, Chennai 123.

2.The Bank Manager, Kotak Mahindra Bank, Tambu Chetty Street, Chennai 600001. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.19479 & 19481 of 2026 04-06-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.19479 & 19481 of 2026 Astromar Logistics Private Limited Rep by its Director Arun V 19/, 7 Part, 19/8A Part, 20/1A Part and 218/1A Part, No.SG 22 and 23at Survey Nos. 209/4 Part,209/6B Part, J. Matadee FTWZ Co developed by Cella Warehousing Pvt Ltd, Mannur Village,Sriperumbudur Taluk, Mannur,Kancheepuram 602105. ..Petitioner Vs 1. State Tax Officer Sriperumbudur Assessment Circle, Room No. 12, at No. 4/109 Ground Floor, Bangalore Chennai Highway , Varadarajapuram, Integrated Commercial taxes Building, Nazrethpet, Chennai 123. 2. The Bank Manager, Kotak Mahindra Bank, Tambu Chetty Street, Chennai 600001. ..Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus calling for the records of the Impugned Order of the 1st Respondent in GSTIN/33AARCA42027D2ZY/ 2021-2022 dated 04.12.2025 along with Summary of the Order in Reference No. ZD3312250828863 dated 05.12.2025 and the Consequential Impugned Proceeding in FORM GST DRC-13 with the Page2 of 4 Demand ID : ZD3312250828863 dated 18.03.2026 and quash the same and consequently direct the Respondent to raise the bank attachment and to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner: Mr. M.Hariharan For R1: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)