Madras High Court
WP/36731/2026 of Tvl.RSS Home Stores Vs The Deputy State Tax Officer - 1 on 22 September 2026
WP No. 36731 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36731 of 2026
CNR:{HCMA012013562026}
and
WMP Nos. 41166 & 41167 of 2026
Tvl.RSS Home Stores
Rep by its Proprietor Hemavathi Balaji
Plot No.26A,26B, Arakkonam-Sholingur Road, Vetri Nagar,Thandalam Vilage, Arakkonam Taluk, Vellore, Tamil Nadu, 631 003.
..Petitioner
Vs
1. The Deputy State Tax Officer - 1
Office of the State Tax Officer,
Arakkonam Assessment Circle,
1st Floor, Ward B, Block- 25,
TS No.22, Gandhi Road,
Arakkonam 631 001.
2. The Branch Manager
Union Bank of India,
Andhra Bank Arakkonam Branch,
No 65, MIG, H.No.262,
T.N.H.B. Colony, Arakkonom
Vellore District.
..Respondents
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for records of the impugned order made in Form GST DRC 07 vide Reference No ZD331225100286W along with its detailed order vide GSTIN
33AWXPH3640L1Z4/2021-2022 both dated 06.12.2025 for the tax period of Apr 2021 - Mar 2022 passed by the 1st Respondent and quash the same, consequently direct the 2nd respondent to de-freeze the bank account of the petitioner.
WP No. 36731 of 2026
For Petitioner:
Mr.A.Sarveshvaran
for Mr.K Balu
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
for R1
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ORDER
An order dated 06.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the first respondent.
3. On instructions, learned counsel for the petitioner 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 is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, 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 fulfillment of the above condition, the bank attachment relating to the impugned order shall stand raised.
WP No. 36731 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. The Deputy State Tax Officer - 1 Office of the State Tax Officer, Arakkonam Assessment Circle, 1st Floor, Ward B, Block- 25, TS No.22, Gandhi Road, Arakkonam 631 001.
2. The Branch Manager Union Bank of India, Andhra Bank Arakkonam Branch, No 65, MIG, H.No.262, T.N.H.B. Colony, Arakkonom Vellore District.
WP No. 36731 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36731 of 2026 22.09.2026