Gaarnish Interiors Represented by Its Proprietor Mr Pannear Selvam Ganeshan v. State Tax Officer Hosur (South) III Circle

ORDER An order in original dated 04.06.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

¶2Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 to 3.

¶3Learned counsel for the petitioner submits that the 10% pre-deposit was made while lodging the appeal. Subject to giving credit thereto, he submits that an additional 40% of the tax demand would be remitted by the petitioner as a condition for remand. An endorsement has been made on the bundle to that effect.

¶4Subject to the petitioner remitting an additional 40% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the first respondent for Page3 of 4 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 additional 40% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order in the fourth respondent bank shall stand raised.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 08-07-2026 Index : Yes/No KJ To

¶1State Tax Officer Hosur (South) III Circle, Integrated Commercial tax building, ground floor, seetharamedu, old bus stand, Hosur – 635109.

¶2Deputy Commissioner (ST) (GST), Appeals, Hosur, No. 3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase - II, Kumedepalli Post, Hosur – 635130.

3.Assistant Commissioner (ST), Hosur South III Circle Commercial Taxes Buildings, Seetharam Nagar, Hosur – 635109. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ

4.The Branch Manager, DCB Bank Limited Old no. 13/45, New no. 29, Shanthi Nagar Hosur, Tamil Nadu - 635109. and WMP.Nos.26626, 26627 & 26914 of 2026 08-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.26626, 26627 & 26914 of 2026 Gaarnish Interiors Represented by its Proprietor Mr Pannear Selvam Ganeshan 44, Shanthi Nagar, Denkanikottai Road Hosur, Krishnagiri, Tamil Nadu - 635109. ..Petitioner Vs 1. State Tax Officer Hosur (South) III Circle, Integrated Commercial tax building, ground floor, seetharamedu, old bus stand, Hosur – 635109. 2. Deputy Commissioner (ST) (GST), Appeals, Hosur, No. 3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase - II, Kumedepalli Post, Hosur - 635130. 3. Assistant Commissioner (ST), Hosur South III Circle Commercial Taxes Buildings, Seetharam Nagar, Hosur - 635109. 4. The Branch Manager, DCB Bank Limited Old no. 13/45, New no. 29, Shanthi Nagar Hosur, Tamil Nadu - 635109. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order no. ZD330624016544M dated 04.06.2024 passed by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017 Page2 of 4 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017 for the year 2017-18, and quash the same. For Petitioner: Mr. Srinivasan V For R1 to R3: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)