M/S. Mass Media Creatives Pvt Ltd v. The Appellate Authority

ORDER An order dated 24.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents 1 and 2.

¶3On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. Page3 of 5

¶4Learned counsel for the petitioner submits that about 10% of the disputed tax demand was remitted by the petitioner. After giving credit thereto, on instructions, he submits that an additional 15% will be remitted as a condition for remand.

¶5Subject to verifying and confirming that 10% of the disputed tax demand was recovered earlier and subject further to the petitioner remitting 15% of the tax demand within thirty days from the date of receipt of a copy of 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 the additional 15% by the petitioner. Subject to fulfilment of the above condition, the bank attachment shall stand raised.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index: Yes/No Speaking/Non-speaking order RNA Page4 of 5 To

¶1The Appellate Authority Deputy Commissioner (ST), GST Appeals, Chennai I, Greams Road, Main Building, 2nd Floor, Chennai 06

¶2Commercial Tax Officer Office of the Commercial Tax Officer Vadapalani Central I Chennai central, Tamil Nadu

¶3M/s. Canara Bank Rep. by its Branch Manager, Choolaimedu Branch, No. 1/18 PAdmanabha Nagar, Choolaimedu Chennai 94 Page5 of 5

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.26435 & 26438 of 2026 07-07-2026

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.26435 & 26438 of 2026 M/s. MASS MEDIA CREATIVES PVT LTD Rep. by its Authorized signatory Moorthy Rajkamal, No. 93, First Floor, Periyar Pathai, Choolaimedu, Chennai, Tamil Nadu 600 094 ..Petitioner(s) Vs 1. The Appellate Authority Deputy Commissioner (ST), GST Appeals, Chennai I, Greams Road, Main Building, 2nd Floor, Chennai 06 2. Commercial Tax Officer Office of the Commercial Tax Officer Vadapalani Central I Chennai central, Tamil Nadu 3. M/s. Canara Bank Rep. by its Branch Manager, Choolaimedu Branch, No. 1/18 PAdmanabha Nagar, Choolaimedu Chennai 94 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the impugned ex-parte order GST DRC 07 ref no ZD331225367573C dated 24.12.2025 along with Consequential attachment of Page2 of 5 proceedings bearing GSTIN/ 33AAMCM9473C1ZA/2021-22 dated 23.12.2025 passed by the 2nd Respondent and quash the same as being violative of principles of natural justice consequently direct the 3rd Respondent to de-freeze the petitioner Bank Account No. 6376201000162, IFSE Code- CNRB0006376. For Petitioner(s): M/s.O.M.Usama Elangovan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1 & R2 **********