Madras High Court
WP/41249/2026 of SHIVANI INFOTECH , A Proprietary Concern Rep. by i Vs The Deputy State Tax Officer (ST) on 12 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41249 of 2026
CNR:{HCMA012425212026}
AND
WP NO. 41259 OF 2026,WMP NO. 46279 OF 2026,WMP NO. 46280 OF
2026,WMP NO. 46281 OF 2026,WMP NO. 46283 OF 2026,WMP NO.
46290 OF 2026,WMP NO. 46291 OF 2026,WMP NO. 46293 OF 2026,WMP
NO. 46294 OF 2026
SHIVANI INFOTECH , A Proprietary Concern Rep. by its Proprietor Mr.Balachandran Viswanathan, Having its place of business at T3/1504, TVH
Vista Heights, Trichy Road, Singanallur, Coimbatore - 641 005. GSTIN
33AGJPB5242N2ZE
..Petitioner(s)
Vs
1. The Deputy State Tax Officer (ST)
Singanallur North Circle,
Dr. Balasundaram Road, Coimbatore - 641 018.
2. The Deputy Commissioner (ST)
Zone I, First Floor,
Dr. Balasundaram Road, Coimbatore - 641 018.
..Respondent(s)
WP No. 41259 of 2026
CNR:{HCMA012425142026}
Shivani Infotech , A Proprietary Concern Rep. By Its Proprietor Mr.Balachandran Viswanathan,
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST)
2. The Deputy Commissioner (ST)
Zone I, First Floor, Dr. Balasundaram Road, Coimbatore - 641 018
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order vide Form GST DRC-07 dated 01.04.2024
passed by the 1st Respondent under Section 73(9) of the TNGST Act, 2017 and the CGST Act, 2017 for the financial year 2018-19, in respect of the Petitioner bearing GSTIN 33AGJPB5242N2ZE, and the consequential notice of auction in Form GST DRC-17 dated 25.09.2026 issued by the 2nd Respondent in Recovery Reference No. 33AGJPB5242N2ZE/2026 dated 03.08.2026, and quash the same and consequently direct the 2nd Respondent to raise the attachment over the immovable property comprised in Survey No.634, Plot Nos.3, 4 and 5, Kathiravan Garden, Uppilipalayam, Coimbatore - 641 005 to that extent, and further direct the 1st Respondent to adjudicate the matter afresh after permitting the Petitioner to file its reply with supporting documents and affording a reasonable opportunity of personal hearing, keeping open all contentions of the Petitioner including the contention on limitation, and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case, and thus render justice.
WP No. 41259 of 2026
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order vide Form GST DRC-07 dated 08.12.2025
passed by the 1st Respondent under Section 73(9) of the TNGST Act, 2017 and the CGST Act, 2017 in Reference No. ZD331225121481X for the financial year 2021-22, in respect of the Petitioner bearing GSTIN 33AGJPB5242N2ZE, and the consequential notice of auction in Form GST DRC-17 dated 25.09.2026
issued by the 2nd
Respondent in Recovery Reference No.
33AGJPB5242N2ZE/2026 dated 03.08.2026, and quash the same and consequently direct the 2nd Respondent to raise the attachment over the immovable property comprised in Survey No.634, Plot Nos.3, 4 and 5, Kathiravan Garden, Uppilipalayam, Coimbatore - 641 005 to that extent, and further direct the 1st Respondent to adjudicate the matter afresh after permitting the Petitioner to file its reply with reconciliation statements and supporting documents, affording a reasonable opportunity of personal hearing and passing a speaking order in accordance with law, and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case, and thus render justice.
For Petitioner(s):
Ms.K.Sri Rudhra
For Respondent(s):
Ms.G.Dhana Madhri, Special Government Pleader (Taxes)
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Common Order
These writ petitions have been filed challenging the impugned assessment orders dated 08.12.2025 and 01.04.2024, passed in respect of the financial years 2021–22 and 2018–19, respectively.
2. The learned counsel appearing for the petitioner submitted that the respondent passed the impugned orders and initiated proceedings against the petitioner on the allegation that he had availed excess Input Tax Credit. The learned counsel further submitted that the petitioner suffered a cardiac arrest and was in a coma for over two years. Due to his prolonged ill health, he was unable to file a proper reply or participate in the personal hearing, under which circumstances the impugned orders came to be passed. she submitted that if one more opportunity is provided, the petitioner will file a detailed reply and contest the matter on merits.
3. Furthermore, the learned counsel submitted that the petitioner undertakes to pay 15% of the disputed tax amount to the respondent, and an endorsement to that effect has also been made in the case bundle. Hence, she prayed this Court to set aside the impugned orders and grant the petitioner an opportunity to present his case before the respondent.
4. On the other hand, the learned Government Advocate (Taxes) appearing for the respondent submitted that despite several notices and reminders, the petitioner merely filed a repetitive, two-line reply without enclosing any supporting documents, and failed to attend any of the personal hearings. However, taking note of the serious health issues suffered by the petitioner, the learned Government Advocate fairly agreed to remit the matter back to the respondent for fresh consideration, subject to the petitioner depositing 15% of the disputed tax amount.
5. Heard the learned counsel on either side and perused the materials available on record.
6. Considering the submissions made by the learned counsel for the petitioner, and since the petitioner was suffering from severe health ailments, he was admittedly not in a position to file a detailed reply or actively participate in the proceedings. Further, taking note of the submission that the petitioner is willing to deposit 15% of the disputed tax amount, this Court is inclined to set aside the impugned orders dated 01.04.2024 and 08.12.2025 passed by the respondent. Accordingly, the following orders are passed:
(i) The impugned assessment orders dated 01.04.2024 and 08.12.2025 are set aside, and the matter is remanded to the respondent for fresh consideration, on the condition that the petitioner shall deposit 15% of the disputed tax amount for each of the impugned assessment orders with the respondent within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned orders shall take effect strictly upon the payment of the said amount.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of payment of amount as stated above.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
iv) Considering the fact that the impugned orders itself have been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order.
7. With the above directions, these writ petitions are disposed of. No costs. Consequently, connected WMP.No.46279, 46280, 46290 and 46291/2026 are ordered and WMP.No.46281, 46283/2026, 46293 and 46394/2026 are closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To
1. The Deputy State Tax Officer (ST) Singanallur North Circle, Dr. Balasundaram Road, Coimbatore - 641 018.
2. The Deputy Commissioner (ST) Zone I, First Floor, Dr. Balasundaram Road, Coimbatore - 641 018.
KRISHNAN RAMASAMY J. SK WP No. 41249 of 2026 AND WP NO. 41259 OF 2026,WMP NO. 46279 OF 2026,WMP NO. 46280 OF 2026,WMP NO. 46281 OF 2026,WMP NO. 46283 OF 2026,WMP NO. 46290 OF 2026,WMP NO. 46291 OF 2026,WMP NO. 46293 OF 2026,WMP NO. 46294 OF 2026 12-10-2026