Madras High Court
WP/37428/2026 of MRS.Rasappan Thamaraiselvi Vs The Assistant Commissioner (ST) on 28 September 2026
WP No. 37428 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37428 of 2026
and W.M.P.Nos.42018 & 42016 of 2026
CNR: {HCMA012120592026}
MRS.Rasappan Thamaraiselvi
Proprietrix, Tvl. Sri Venkateswara Traders, 415/4, Puliyankattu Thottam, Viruppampalayam, Kodumudi, Erode, Tamil Nadu 638151.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST)
Kodumudi Assessment Circle, 2nd floor,
commercial taxes building, north
pradhakshanam road, karur,
tamilnadu - 639001.
2. The State Tax Officer
(Also Known as Commercial Tax Officer),
Kodumudi Assessment Circle, Kodumudi,
Karur, Erode, Tamil Nadu.
3. The Branch Manager
DBS Bank India Ltd,2C, Thiruvalluvar
Salai,Velur, Namakkal - 638182.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records on the files of the 2nd Respondent herein in GSTIN:
33ABUPT9726D1Z4/2021-2022 dated 29.12.2025, order under section 73 and
WP No. 37428 of 2026
the summary of the order in FORM GST DRC-07 both dated 29.12.2025 issued in Reference No. ZD331225422389F and consequential order passed herein in GSTIN: 33ABUPT9726D1Z4/DRC-13/SB/DCT0-3 along with Form GST
DRC-13 dated 06.05.2026 and quash the same and consequently direct the 2nd respondent to lift the attachment of the petitioners Bank Account associated with PAN Number ABUPT9726D held by the petitioner in the 3rd respondent bank.
For Petitioner(s):
Mr.A.N.R.Jayaprathap
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
An order dated 29.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents 1 and 2.
WP No. 37428 of 2026
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. Learned counsel for the petitioner submits that some recovery was made pursuant to the impugned order. Subject to giving credit to recovery, if any, he submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to verifying, confirming and giving credit to recoveries, if any, and subject further to the remittance of 25% of the tax demand in the aggregate by the petitioner within thirty days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposals on merits and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
WP No. 37428 of 2026
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To
1. The Assistant Commissioner (ST) Kodumudi Assessment Circle, 2nd floor, commercial taxes building, north pradhakshanam road, karur, tamilnadu - 639001.
2. The State Tax Officer (Also Known as Commercial Tax Officer), Kodumudi Assessment Circle, Kodumudi, Karur, Erode, Tamil Nadu.
3. The Branch Manager DBS Bank India Ltd,2C, Thiruvalluvar Salai,Velur, Namakkal - 638182.
WP No. 37428 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37428 of 2026 and W.M.P.Nos.42018 & 42016 of 2026 28-09-2026