Madras High Court
WP(MD)/30520/2026 of M.D.Spl.31 Srirengapuram Pri Vs The Assistant Commissioner ( on 28 October 2026
WP(MD) No. 30520 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30520 of 2026
CNR:{HCMD011503422026}
AND
M.D.Spl.31 Srirengapuram Primary Agricultural Co-operative Credit Society Ltd., Rep. by its Secretary Kamala.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST),
Theni-I Assessment Circle,
Theni - 625 531.
2. The Branch Manager
The Tamil Nadu State Apex Co-operative Bank, 187, North Veli Street, Madurai - 625 001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the Impugned Demand Order in Form GST DRC-07
bearing Ref. No. ZD331225427532P dated 29.12.2025 passed under Section 73 of the TNGST/CGST Act, 2017, by the 1st Respondent and the consequential Form GST DRC-13 issued under Section 79(1)(c) dated 19.06.2026 in respect of the Petitioner’s bank account No. 238035433, passed by the 1st Respondent herein for the Financial Year 2021-22, and
WP(MD) No. 30520 of 2026
quash the same.
For Petitioner(s)
:Mr.M.Divakaran
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
The order dated 29.12.2025 is assailed primarily on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that 33% of the tax demand under the impugned order was discharged pursuant thereto. He relies on the Electronic Liability Ledger in this regard.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. Subject to verifying and confirming that more than 25% of the tax demand under the impugned order was indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of confirming the above-mentioned recovery.
WP(MD) No. 30520 of 2026 Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 28-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To
1. The Assistant Commissioner (ST) Theni-I Assessment Circle Theni - 625 531.
2. The Branch Manager The Tamil Nadu State Apex Co-operative Bank, 187, North Veli Street, Madurai - 625 001.
WP(MD) No. 30520 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30520 of 2026 AND
28-10-2026