WP/40667/2026 of K.P.MARIMUTHU REDDIAR AGENCIES Vs ASSISTANT COMMISSIONER (ST) (FAC) on 6 October 2026

ORDER

This Writ Petition has been filed against the impugned order passed by the 1st respondent dated 29.11.2025 and the consequential Recovery notice in FORM DRC 13 dated 28.08.2026.

2. The learned counsel appearing for the petitioner submitted that the petitioner is engaged in the business of running a petrol and diesel retail outlet. He submitted that although assessment proceedings were initiated, the relevant notices were merely uploaded on the GST common portal. Consequently, the petitioner remained unaware of the proceedings and was unable to submit their objections or participate in the personal hearing.

3. The learned counsel further contended that the demand itself is wholly without jurisdiction and contrary to the statutory scheme, as the alleged output- tax discrepancy pertains strictly to the sale of petrol and diesel. He submitted that these commodities constitute non-GST supplies by virtue of Section 9(2) of the Central Goods and Services Tax Act, 2017, and no notification has been issued to date bringing such petroleum products within the levy of GST. It was further submitted that the petitioner had correctly reported the said turnover as non-GST supplies in their relevant GST returns.

WP No. 40667 of 2026

4. Despite the above, the 1st respondent passed the impugned order confirming the tax demand, issued subsequent recovery notices, and effectively froze the petitioner’s bank account, which has seriously paralyzed the petitioner’s business operations. Hence, the petitioner has approached this Court seeking appropriate relief.

5. On the other hand, the learned Special Government Pleader appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount by the petitioner.

6. Heard the learned counsel on either side and perused the materials available on record.

7. Under these circumstances, since the petitioner dealt with other than the petroleum products, which would comes under the purview of the GST, since amount is minimum, he is ready and willing to deposit the entire amount of tax liability, which comes around Rs.18,585/-.

WP No. 40667 of 2026

8. Since the learned counsel for the petitioner would submit that the petitioner is willing to pay full amount of the disputed tax amount to the respondent, this Court is inclined to set aside the impugned order dated 29.11.2025 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 29.11.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay full amount of disputed tax amount to 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 order will take effect from the date of payment of the said amount.

(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three 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

WP No. 40667 of 2026

longer and hence, it is to be lifted. As a sequel, the respondent is directed to instruct the concerned Bank to release the attachment, and de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order.

9. With the above directions, this writ petition is disposed of. No costs. Consequently,

Consequently

WMP.No.45617/2026

is

ordered. WMP.No.45620/2026 is closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To

1. Assistant Commissioner (st) (fac) Ponneri Assessment Circle, Room No. 106, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai 600003.

WP No. 40667 of 2026

KRISHNAN RAMASAMY, J. SK WP No. 40667 of 2026 06-10-2026