Madras High Court
WP/37200/2026 of Vibrantum Labz Private Limited Vs The State Tax Officer on 23 September 2026
WP No. 37200 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37200 of 2026
and W.M.P.Nos.41766 & 41769 of 2026
CNR: {HCMA012091462026}
Vibrantum Labz Private Limited
Door No. 1, Flat No. 3, Lalithambika Flats, 79th Street, 18th Avenue, Ashok Nagar, Chennai, Tamil Nadu 600 083
Represented by its Director Mr Sathiyanarayanan R V
..Petitioner(s)
Vs
1. The State Tax Officer
Commercial taxes Department
K.K. Nagar Assessment Circle,
No 1 PAPJM Annex Building 5th Floor,
Greams Raod, Chenani 600 006
2. IDFC First Bank Limited
Nungambakkam BranchRepresented by its
Branch ManagerTahera Manor,
Nungambakkam, Chennai 600 034.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1st Respondent contained in the Summary of Order in Form GST
DRC-07 bearing Reference No. ZD331225417386I, dated 28.12.2025, and the proceedings in GSTIN 33AAGCV1970M1Z0/2021-22, dated 28.12.2025,
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WP No. 37200 of 2026
passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017
read with the Central Goods and Services Tax Act, 2017 for FY 2021-22, and quash the same as arbitrary, unjust and illegal and consequently, direct the 1st Respondent to lift the attachment of the Petitioners bank account bearing Account No. 10011528252 and Account No. 10251736380 maintained with the 2nd Respondent.
For Petitioner(s):
Ms.Amritha Sathyajith
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 28.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the first respondent.
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.
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WP No. 37200 of 2026
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside 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.
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. 23-09-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA
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WP No. 37200 of 2026
To
1. The State Tax Officer Commercial taxes Department K.K. Nagar Assessment Circle, No 1 PAPJM Annex Building 5th Floor, Greams Raod, Chenani 600 006
2. IDFC First Bank Limited Nungambakkam BranchRepresented by its Branch ManagerTahera Manor, Nungambakkam, Chennai 600 034.
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WP No. 37200 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37200 of 2026 and W.M.P.Nos.41766 & 41769 of 2026 23-09-2026 (2/2)
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