WP/12652/2026 of M/s SRI VELAVAN AGRO, Vs The Deputy State Tax Officer 2

Madras High Court · 2026

Coram: HONOURABLE MR JUSTICE C. SARAVANAN

W.P.No.12652 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.04.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.12652 of 2026 and W.M.P.Nos.13809 and 13812 of 2026 M/s.Sri Velavan Agro, Represented by its Partner S.Saranya ... Petitioner Vs. 1.The Deputy State Tax Officer-2, Dharapuram Assessment Circle, Dharapuram. 2.The Deputy Commercial Tax Officer, Dharapuram, Tiruppur-III, Tiruppur. 3.The Branch Manager, State Bank of India, Dharapuram Branch, No.5, Udumalpet Road, Dharapuram – 638 656. 4.The Branch Manager, Axis Bank, Dharapuram Branch, S1, New Housing Unit, Near New Bus Stand, Dharapuram – 638 656. 1/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 5.The Branch Manager, Karur Vysya Bank, Mulanur Branch, No.55, Karur Main Road, Mulanur, Erode – 638 106. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India , for issuance of a Writ of Certiorarified Mandamus, to call for the re cords with respect to the Impugned Order vide Ref.No.ZD330824226332N dated 25.08.2024 passed under Section 73 by the 2nd Respondent along with summary of the order vide Ref.No.ZD330824226332N dated 25.08.2024 under FORM GST DRC-07 passed by the 2nd Respondent and also the proceedings bearing GSTIN: 33ADCFS6798Q1Z3/2019-20 dated 24.08.2024 passed by the 1 st Respondent and quash the same and consequently direct the 3rd to 5 th Respondents to de-freeze the Petitioner’s Bank Account bearing A/c.Nos.36818991586, 923020011080000 and 1165153000002184. For Petitioner : Ms.Gayathri Vasudevan For Respondents : For R1 and R2 : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents 1 and 2. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the le arned Government Advocate for the Respondents 1 and 2. 3. In this Writ Petition, the Petitioner has challenged the impugned Order bearing Ref.No.ZD330824226332N dated 25.08.2024 passed by the 2nd Respondent under Section 74 of TNGST Act, 2017 along with summary of the order in FORM GST DRC-07 bearing Ref.No.ZD330824226332N dated 25.08.2024 passed by the 2 nd Respondent and also the proceedings bearing GSTIN: 33ADCFS6798Q1Z3/2019-20 dated 24.08.2024 (digitally passed on 25.08.2024) passed by the 1 st Respondent under Section 73(9) of TNGST Act, 2017 and the CGST Act, 2017. 4. The impugned Assessment Order was preceded by a Show Cause Notice in GST DRC-01 dated 26.02.2024 wherein the Petitioner was also called upon to file a reply by 25.03.2024. The Petitioner was a lso issued with Reminders on 06.05.2024 and 14.05.2024 which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearings. Thus, the impugned Orders have been passed. 3/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 27.03.2026. 6. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 50% of the disputed tax a s a condition for de novo adjudication. 7. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- “Consent to deposit 50% of tax amount.” 8. Recording the same, the case is remitted back to the 2 nd Respondent to pass a fresh order subject to the Petitioner depositing 50% of Rs.7,48,732/- in cash or from the Petitioner's Electronic Cash Register w ithin a period of thirty (30) days from the date of receipt of a copy of this order. 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 26.02.2024 together with requisite 4/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 documents to substantiate the case by treating the impugned Order date d 25.08.2024 as an addendum to the Show Cause Notice dated 26.02.2024. 10. In case the Petitioner complies with the above stipulations, the 2nd Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitione r shall also stand automatically vacated. 11. It is made clear that bank attachment shall be lifted subjec t to the deposit of 50% of Rs.7,48,732/- as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barri ng the amount demanded under the impugned Order. 12. In case the Petitioner fails to comply with any of the stipulations, the 2 nd Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 5/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 13. Needless to state, before passing any such order, the 2 nd Respondent shall give due notice to the Petitioner. 14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 02.04.2026 (2/2) Neutral Citation : Yes / No arb 6/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 To: 1.The Deputy State Tax Officer-2, Dharapuram Assessment Circle, Dharapuram. 2.The Deputy Commercial Tax Officer, Dharapuram, Tiruppur-III, Tiruppur. 3.The Branch Manager, State Bank of India, Dharapuram Branch, No.5, Udumalpet Road, Dharapuram – 638 656. 4.The Branch Manager, Axis Bank, Dharapuram Branch, S1, New Housing Unit, Near New Bus Stand, Dharapuram – 638 656. 5.The Branch Manager, Karur Vysya Bank, Mulanur Branch, No.55, Karur Main Road, Mulanur, Erode – 638 106. 7/8 https://www.mhc.tn.gov.in/judis W.P.No.12652 of 2026 C.SARAVANAN, J. arb W.P.No.12652 of 2026 and W.M.P.Nos.13809 and 13812 of 2026 02.04.2026 (2/2) 8/8 https://www.mhc.tn.gov.in/judis