Madras High Court
WP/37616/2026 of Sri Azhagu Nachiamman Modern Rice Mill Vs Deputy State Tax Officer 1 on 5 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 37616 & 37620 of 2026
CNR:{HCMA012160082026}
AND WMP NO. 42231 & 42237 OF 2026
WP.No.37616 of 2026
Sri Azhagu Nachiamman Modern Rice Mill,
44/4, Pasungayamangalam Road,
Kallakurichi, Viluppuram District,
Pin - 606 202, represented by its managing Partner Mr. K. Gnanavel
..Petitioner(s)
Vs
1. Deputy State Tax Officer 1,
Kallakurichi Assessment Circle,
No.33/1, Nepal Street, Kallakurichi
2. State Tax Officer,
Kallakurichi Assessment Circle,
No.103/5, Nepal Street, Kallakurichi
..Respondent(s)
CNR:{HCMA012160192026}
Sri Azhagu Nachiamman Modern Rice Mill,
44/4, Pasungayamangalam Road,
Kallakurichi, Viluppuram District,
Pin - 606 202, represented by its managing Partner Mr. K. Gnanavel
..Petitioner(s)
Vs
1. Deputy State Tax Officer 1,
Kallakurichi Assessment Circle,
No.33/1, Nepal Street, Kallakurichi
2. State Tax Officer,
Kallakurichi Assessment Circle,
No.103/5, Nepal Street, Kallakurichi
..Respondent(s)
Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned order bearing Reference No. ZD331223233731V with detailed order annexed thereto bearing Order No 33ABXFS4289F1ZJ /2017-18 dated 28/12/2023 passed by the First Respondent and the consequential issue of Form GST DRC-16 dated 23/07/2026 passed by the Second Respondent, quash the same calling for the records relating to the impugned order bearing Reference No. ZD330624324235O with detailed order annexed thereto bearing Order No 33ABXFS4289F1ZJ /2019-20 DATED 26/06/2024 passed by the First Respondent and the consequential issue of Form GST DRC-16 dated 23/07/2026 passed by the Second Respondent, quash the same For Petitioner(s):
Mr.Tr Ramesh
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Common Order
These writ petitions have been filed challenging the orders dated 28.12.2023 & 26.06.2024 and the consequential notices dated 23.07.2026.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondents.
3. By consent of the parties, the main petitions are taken up for disposal at the stage of admission itself.
4. The learned counsel appearing for the petitioner would submit that in these cases, the impugned orders dated 28.12.2023 & 26.06.2024 were passed against the petitioner for imposing the interest to the tune of Rs.21,030/- & Rs.6,356/- respectively. Consequently, the attachment notices dated 23.07.2026 came to be issued by the respondent. Hence, this petition.
5. Further, he would submit that now, the petitioner is ready and willing to pay the entire interest to the respondent and thus, he requests this Court for a direction to lift the attachment order issued vide impugned notice dated 23.07.2026.
6. In reply, the learned counsel appearing for the respondent had confirmed the above submissions and would fairly submit that there is no impediment on the part of the respondent to release the attachment upon payment of the entire interest amount by the petitioner. Hence, she requests this Court to pass appropriate orders.
7. Heard the learned counsel appearing for the petitioner and the respondent and also perused the entire materials available on record.
8. In the cases on hand, the impugned orders dated 28.12.2023 & 26.06.2024 were passed against the petitioner for imposing the interest to the tune of Rs.21,030/- & Rs.6,356/- respectively. Consequently, the attachment notices dated 23.07.2026 came to be issued by the respondent.
9. Today, it was submitted by the petitioner that he is ready and willing to pay the entire interest amount to the respondent and requests for lifting of attachment made by the respondents vide notice dated 23.07.2026. The learned counsel for the respondent had also acceded to the petitioner’s request. In such view of the matter, this Court is inclined to quash the attachment made by the 2nd respondent vide notices dated 23.07.2026 on terms.
10. Accordingly, the impugned notices dated 23.07.2026 issued by the 2nd respondent are quashed, on condition that the petitioner shall remit a sum of Rs.21,030/- in WP.No.37616 of 2026 and a sum of Rs.6,356/- in WP.No.37620 of 2026, towards interest dues, to the respondent within a period of 4 weeks from the date of receipt of a copy of this order.
11. With the above directions, these writ petitions are disposed of. No cost. Consequently, the connected miscellaneous petitions are also closed. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. Deputy State Tax Officer-1, Kallakurichi Assessment Circle,No.103/5, Nepal Street, Kallakurichi
2. State Tax Officer, Kallakurichi Assessment Circle, No.103/5, Nepal Street, Kallakurichi
KRISHNAN RAMASAMY J. nsa WP No. 37616 & 37620 of 2026 05-10-2026 (1/4)