M/S. Abirami Agro Agencies v. The State Tax Officer

ORDER An order dated 05.10.2023 is assailed on the ground of alleged breach of principles of natural justice.

¶2Mr. L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶3Learned counsel for the petitioner submits that the petitioner's turnover is below the threshold of Rs.20 lakhs for purposes of registration. Therefore, he submits that the imposition of tax and penalty under Section 74 of the applicable GST enactments is unwarranted and calls for interference.

¶4On perusal of the impugned order, it is clear that such order was issued without hearing the petitioner. It also appears that the turnover of the petitioner, as per the records of the GST authorities, appears prima facie to be below the threshold. Page3 of 4

¶5Learned counsel for the petitioner consents to remit 75% of the disputed tax demand and has made an endorsement on the bundle to that effect.

¶6Considering the facts and circumstances outlined above, the matter warrants reconsideration subject to the condition specified above being fulfilled. Upon fulfilment of such condition, the impugned order is set aside and the first respondent is directed to issue a fresh order within three months from the date of fulfilment of such condition, after providing a reasonable opportunity to the petitioner. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in the third respondent bank shall stand raised.

¶7The 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 (1/2) kj Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ To

¶1The State Tax Officer Bhavani Circle, No. 158/1002 Pookadai Veedhi, Bhavani.

2.The Assistant Commissioner (ST) (FAC) Bhavani Assessment Circle, Near New Bus Stand, Mettur main Road, Bhavani 673 301.

¶3Tamilnadu Mercantile Bank Ltd Anthiyur Branch, 9,289, Maamarathu Thottam, Bhavani Main Road, Anthiyur, Erode 638501. and WMP.Nos.19554 to 19556 of 2026 04-06-2026 (1/2)

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.19554 to 19556 of 2026 M/s. Abirami Agro Agencies Represented by its proprietor Mr. Sethupathy Devaraj, No. 405/6, Ground Floor, Bargur Road, Anthiyur Post, Bhavani Taluk, Erode – 638501. ..Petitioner Vs 1. The State Tax Officer Bhavani Circle, No. 158/1002 Pookadai Veedhi, Bhavani. 2. The Assistant Commissioner (ST) (FAC) Bhavani Assessment Circle, Near New Bus Stand, Mettur main Road, Bhavani 673 301. 3. Tamilnadu Mercantile Bank Ltd Anthiyur Branch, 9,289, Maamarathu Thottam, Bhavani Main Road, Anthiyur, Erode 638501. ..Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records in the Impugned Orders passed Page2 of 4 by the 1st Respondent in the Form GST DRC - 07 vide Reference No. ZD3310230205336 dated 05.10.2023 along with its detailed Order vide and quash the same. For Petitioner: Mr. K.A.Parthasarathy For Respondents: Mr. L.Gokulraj, Government Counsel (Tax)