Tvl.Aruvadai Organic Produce Private Limited v. The Deputy State Tax Officer- 1

ORDER Heard both sides.

¶2The petitioner suffered an adverse assessment order. Even though the Assessee had submitted a reply, they did not attend the personal hearing. The case of the petitioner is that they did not notice, the notice of hearing published in the web portal.

¶3I am of the view that one more opportunity can be given to the assessee. In view of the same, the impugned order is set aside and the matter is remanded back to the 1st respondent.

¶4In the case on hand, it is stated that more than 25% of the tax liability has already been recovered and therefore, I am of the view that no Page5 of 7 additional condition need to be stipulated.

¶5The attachment made on the petitioner's bank account shall stand lifted immediately. The first respondent shall pass an order afresh on merits and in accordance with law. The assertion made by the petitioner's counsel that more than 25% of the disputed tax liability has already been recovered is, however, subject to verification. If the petitioner's assertion turns out to be incorrect, then as a condition for grant of relief in this Writ Petition, the petitioner shall remit 25% of the disputed tax liability.

¶6This Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed.

21.05.2026

Index:Yes/No Speaking Order:Yes/No dna/rka Page6 of 7 To

¶1The Deputy State Tax Officer-1 Sholinganallur Assessment Circle Station. No.571, Integrated Commercial Taxes and Registration Department (South Tower) Room No.240, 2nd Floor, Nandanam, Chennai-035.

2.The Assistant Commissioner (ST) Sholinganallur Assessment Circle,2nd floor, Integrated Building for Registration and Commercial Taxes Department, Nandanam, Chennai-600035. WP.No.20339oofo2026 G.R.SWAMINATHANoJ. and V.LAKSHMINARAYANANoJ. dna/rka WP.No.20339oofo2026 and WMP.No.21813,o21816o&o21818oofo2026

21.05.2026 Page7oofo7

Page1 of 7 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN and WMP.No.21813, 21816 & 21818 of 2026 Tvl.Aruvadai Organic Produce Private Limited (Represented by its Director Sathishkumar) Plot no.228, Palkalai Nagar, Palavakkam, Chennai, Tamilnadu-600041 Petitioner(s) Vs 1. The Deputy State Tax Officer- 1 Sholinganallur Assessment Circle Station. No.571, Integrated Commercial Taxes and Registration Department (South Tower) Room No.240, 2nd Floor, Nandanam, Chennai- 035. 2.The Assistant Commissioner (ST) Sholinganallur Assessment Circle,2nd floor, Integrated Building for Registration and Commercial Taxes Department, Nandanam, Chennai-600035. 3.The Zonal Manager Bank of India, Chennai Zonal Office General Operation Department No.9, Errabalu Street, Chennai- 600001. 4.The Principal Officer Karur Vysya bank Ltd, No.20, Erode Road,Vadivel Nagar, L.N.S, Karur- 639002. Page2 of 7 5.The Zonal Manager ICICI Bank, P.B.No.1610, Dare House, Annexe 44, Moore Street, Parrys Corner, George Town, Chennai - 600001. 6.The Zonal Manager Kotak Mahindra Bank, Ground floor,CAPITALE, Door no.554/555/1, A-Wing, Anna Salai, Thiru Vi Ka Kudiyiruppu, Teynampet, Chennai – 600018. 7.The Zonal Manager CANARA Bank, Circle Office Building, 8th floor, no.524, Anna Salai, teynampet, Chennai-600018. 8.The Zonal Manager Union Bank of India, 139, 3rd floor, Prakasam Road, Broadway, Chennai 600001. 9.The Chief Manager, Karnataka Bank, Regional Office No.324, Old No.171, first floor, Thambu Chetty Street, Chennai-600001. 10.The Zonal Manager HDFC Bank, no.759, ITC Centre Anna Salai, Opposite TVS, Anna Salai, Chennai-600002. 11.The Zonal Manager Central Bank of India, No.48 and 49, Montieth Road,Egmore, Chennai - 600008. Page3 of 7 12.The Zonal Manager Punjab National Bank, PNB Towers, No.46 and 49,4th floor and 5th floor, RH Road, Royapettah, Chennai 600014. 13.The Zonal Manager SBI Rajaji Road, Mannadi, Chennai Port Trust,Chennai, Tamilnadu- 600001. 14.The Zonal Manager Indian Bank, Zonal Office Chennai (South)55, Ethiraj Salai, Egmore, Chennai-600008. 15.The Zonal Manager Indian Overseas bank, Chennai South Zone Office,763, Anna Salai, Chennai-600002. 16.The Zonal Manager Axis bank South Zonal Office (SZO),82, Aalim Centre, Dr.Radhakrishnan Salai, Mylapore, Chennai 600004. 17.The Zonal Manager, The City Union Bank, South Chennai Zonal Office,1st Avenue, Anna Nagar East, Chennai 600102. 18.The Zonal Manager Baroda Pride, New No.41, 3rd floor, Luz Church Road, Mylapore, Chennai, Tamil Nadu – 600004. Respondent(s) Page4 of 7 Prayer : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the files of the first respondent herein in the order Ref.No.GSTIN-33AAMCA5016H1ZX/2021-22 dated 13th December, 2025, along with the summary of the order in GST DRC-07 ZD331225204552W dated 13th December, 2025 for the period between April 2021 to March 2022, quash the same. For Petitioner(s): Ms.S.Vishnupriya For Respondent(s): Mr.TNC.Kausick Additional Government Pleader