WP/42221/2026 of Swarna Vidyadhar Vs The State of Tamil Nadu on 27 October 2026

WP No. 42221 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-10-2026

CORAM

THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY

WP No. 42221 of 2026

CNR:{HCMA012115542026}

AND

WMP NO. 47409 OF 2026,WMP NO. 47411 OF 2026,WMP NO. 47413 OF

Swarna Vidyadhar

S/o. Swarna Siddhartha Rao,

26-14-205, Sanghamitra School Road,

BV Nagar, Nellore,

Andhra Pradesh 524004,

..Petitioner(s)

Vs

1. The State of Tamil Nadu

Commercial Taxes Department,

Fort St.George,

Chennai 09

Rep by the Principal Secretary to Government

2. The Principal Chief Commissioner (State Taxes)

Ezhilagam Building, Kamarajar Road,

Chepauk,Chennai 600005.

3. The Joint Commissioner (State Taxes)

Goods and Services Tax

Chennai South Zone,

Integrated Commercial Taxes Building,

4. The Assistant Commissioner (State Taxes), Goods and Services Tax, Nanganallur Circle, Chennai South Zone III, Integrated Commercial Tax Building, Nandanam, Chennai 600035.

WP No. 42221 of 2026

5. The State Tax Officer,

Data Cell 1, Investigation II,

GST Building, Nazerathpet,

Chennai 600123

6. The Inspector of Police,

Cybercrime Wing

O/o. Commissioner of Police,

Greater Chennai Police, Vepery,

Chennai 600007

7. M/s. HDFC Bank Ltd

Annamaya Circle Branch,

Ground Floor, D. No. 26-15-27,

Unit No. 3, Sridhar Krishna Tower,

Annamaya Circle, Mini Bypass,

Nellore, Andhra Pradesh 524003

8. Union Bank of India,

Gudipallipadu Branch,

Survey No. 292-2A,

Gudipallipadu Village Road, Gudipallipadu

524314.

Andhra Pradesh.

9. Canara Bank,

26-1-1055, Bhaktavatsala Nagar,Nellore,

10.Bank of India,

Vedayapalem Branch

Ward No. 26, Venkata Reddy Nagar,

Vedayapalem, Nellore,

Andhra Pradesh 524004

11.Indian Overseas Bank,

Nellore Branch

No. 16/3, RR Street,

Opp to Nartheki Theatre,

Nellore, Andhra Pradesh 524001.

WP No. 42221 of 2026

12.BMR Traders

No.34, 5th Street, Lakshmi Nagar, Nanganallur, Chennai - 600061

..Respondent(s)

PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling upon the records proceedings in GST INS/039/2021-22/investigation-II , dated 20.11.2021, passed by the 5th Respondent culminating in GST Demand Order No. ZD331022022092C in respect of GSTIN No. 33BUYPS4264F122, and quash the same and consequently to delink the Petitioners name Swarna Vidyadhar and PAN No. BUYPS4264F from the GST Registration No.

33BUYPS4264F1Z2 and further consequently to direct the 4th Respondent to defreeze the Bank account Nos. 50100505999798, 777502010000133, 110043867892, 565110110006649 and 006401000029278 maintained with Respondents 7 to 11 respectively.

For Petitioner(s):

Mr.C.S.Kiran

For Respondent(s):

Ms.Amirtapoonkodi Dinakaran, Additional

Government Pleader (Taxes) for R1 to R5