Madras High Court
WP/40802/2026 of J KARTHIK Vs Recovery officer Deputy Commmissioner ST on 26 October 2026
WP No. 40802 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40802 of 2026
and WMP Nos.45756 and 45760 of 2026
CNR: {HCMA012278052026}
J Karthik
Old No 16 New No. 62,
Plot No.28 Vaidyanathan Street Tondiarpet , Chennai-600 081
..Petitioner(s)
Vs
1. Recovery officer Deputy Commmissioner ST
North II Zone, Room No.510,
5th Floor Integrated Commercial Taxes Officers Building, No.32 Elephant Gate Bridge Road Chennai-600 003
2. Deputy State Tax Officer 1 Tondiarpet Assessment Circle Intergrated Commercial Taxes Offices Building Chennai North Division No.32 Elephant Gate Bridge Road Chennai
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari to call for the records of the impugned attachment notice in Form GST DRC -16 issued by the First Respondent dated 05-03-2026 and quash the same
WP No. 40802 of 2026
For Petitioner(s):
Mr. Jawahar Surya P.
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader (Taxes)
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ORDER
The present Writ Petition has been filed challenging the attachment notice in Form GST DRC-16 dated 05.03.2026 issued by the first respondent.
2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) appearing for the respondents.
3. This Court, in the connected matters in W.P. Nos. 39743, 39744, and 39745 of 2026, has set aside the assessment orders dated 07.02.2024, 25.01.2025, and 08.09.2023 passed by the first respondent and remanded the matters back for fresh consideration, on the condition that the petitioner deposits 25% of the disputed tax amount in respect of each assessment year within a period of four (4) weeks from the date of receipt of a copy of that order.
WP No. 40802 of 2026
4. In view of the orders passed in the connected petitions, in the event that the petitioner pays the said conditional amount within the stipulated period, the first respondent is directed to issue appropriate instructions to the Sub-Registrar concerned, where the property attachment has been recorded, to lift and release the attachment forthwith, within a period of one (1) week from the date of production of proof of such payment.
5. In the event that the first respondent fails to communicate the release order to the Sub-Registrar concerned within the specified time, the petitioner is granted liberty to produce proof of the said payment along with a copy of this order directly before the Sub-Registrar. Upon production of the same, the Sub-Registrar shall record the order of this Court and lift the attachment order issued by the first respondent
6. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. W.M.P.No.45756 of 2026 filed to dispense with the production of the original order, is allowed. Consequently, the connected Miscellaneous Petition is closed. 26-10-2026 Asi
WP No. 40802 of 2026 To
1. The Recovery Officer Deputy Commmissioner ST North II Zone, Room No.510, 5th Floor Integrated Commercial Taxes Officers Building, No.32 Elephant Gate Bridge Road Chennai-600 003.
2. The Deputy State Tax Officer 1 Tondiarpet Assessment Circle Integrated Commercial Taxes Offices Building Chennai North Division No.32 Elephant Gate Bridge Road Chennai.
3. The Sub Registrar, Royapuram Sub Registrar Office, Chennai – 600 021.
WP No. 40802 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40802 of 2026 and WMP Nos.45756 and 45760 of 2026 26-10-2026