K P Nadarajan v. The Office of Assistant Commissioner (State Taxes)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P. Nos.35100, 35106, 35110, 35140, 35094, 35109, 35104, 35099 & 35107 of 2025 K P Nadarajan, Director of TVL K.P.N. Travels India Limited, 8/248, Priya Dharshini Illam, Periyaputhur, Salem-636010. ..Petitioner in W.P.No.31358/2025 Thiru K.P.N. Rajesh, Director of TVL K.P.N. Travels India Limited, 8/248, Priya Dharshini Illam, Periyaputhur, Salem-636010. ..Petitioner in W.P.No.31363/2025 Thiru Sivabakkiam, Director of TVL K.P.N. Travels India Limited, 8/248, Priya Dharshini Illam, Periyaputhur, Salem-636010.

..Petitioner in W.P.No.31366/2025 Tmt.Sumathi, Director of TVL K.P.N. Travels India Limited, 8/248, Priya Dharshini Illam, Periyaputhur, Salem-636010. ..Petitioner in W.P.No.31367/2025 Vs Page1 of 4

¶1The Office of Assistant Commissioner, (State Taxes), Alagapuram Salem-I, Salem, Tamilnadu-636 004.

¶2The City Union Bank Limited, Credit Recovery And Management Department, Administrative Office, No.24B, Gandhi Nagar, Kumbakonam - 612 001. (R2 Suo Motu Impleaded Vide Order Dated

26.09.2025 Made In WP.No.31358/2025) ..Respondents in all W.Ps. COMMON PRAYER – These Writ Petitions are filed under Article 226 of the Constitution of India, seeking Writ of Certiorarified Mandamus, calling upon the records of the impugned orders for attachment and sale of immovable / movable goods/ shares under section 79 passed under Form GST DRC-16 dated 18.07.2025 passed by the Respondent Authority and quash the same and consequently to direct the Respondent authorities to lift the order attachment against the schedule mentioned properties. (In all W.Ps.) For Petitioners: Mr.Nithyesh Natraj For Respondents: Mr.V.Prashanth Kiran, (For R1) Learned Government Advocate Mrs.Ananda Gomathy, (For R2) C O M M O N O R D E R In view of the separate orders passed in W.P. Nos.45369, 45415, 3962, 45404, 45410 & 45414 of 2025, all recovery proceedings initiated against the Page2 of 4 Directors under Section 89 of the respective GST Enactment are quashed with liberty to initiate fresh proceedings subject to final orders to be passed to the respective tax periods and Petitioners not being in any arrears.

2.However, liberty is given to the Respondents to issue fresh notices in so far as the demand that may be subsisted for any other tax periods are concerned.

3.With the above directions, all the Writ Petitions are closed. No costs. Consequently, connected Miscellaneous Petitions are closed. 04-02-2026 Index: Yes/No (2/2) Speaking/Non-speaking order GSA Page3 of 4 C.SARAVANAN J. GSA To

¶1The Office of Assistant Commissioner (State Taxes) Alagapuram Salem-I, Salem, Tamilnadu-636 004.

¶2The City Union Bank Limited, Credit Recovery And Management Department, Administrative Office, No.24-B, Gandhi Nagar, Kumbakonam - 612 001. and W.M.P. Nos.35100, 35106, 35110, 35140, 35094, 35109, 35104, 35099 & 35107 of 2025 04-02-2026 (2/2) Page4 of 4