Madras High Court
WP/42767/2026 of Rathore Industries Vs The State Tax Officer on 16 October 2026
WP No. 42767 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42767 of 2026
WMP Nos. 48076, 48087 & 48089 of 2026
CNR: {HCMA012342902026}
Tvl. Rathore Industries,
Represented by its Proprietor Mr Rajesh H
No.532/6, Uttukadu Village, Walajabad Taluk, Kancheepuram 631 605
...Petitioner(s)
Vs
1. The State Tax Officer
Kancheepuram (Rural) Assessment Circle,
Commercial Taxes Department,
Commercial Taxes Building, First Floor,
Collectorate Campus, Kancheepuram 631 501
2. The Asst. Commissioner (ST)
Kancheepuram Rural Assessment Circle,
Commercial Taxes Department
Commercial Taxes Building, First Floor,
Collectorate Campus, Kancheepuram 631 501
3. The Branch Manager
South Indian Bank, Medavakkam Branch
New Building Tambaram-
Velachery Main Road,
Medavakkam, Tamil Nadu 600 100
4. The Branch Manager
ICICI Bank, Pallikaranai Branch,
Ground Floor, Veeran Kovil, Natwest Vijay, 48, Velachery Main Rd, Pallikaranai, Chennai 600 100
...Respondent(s)
WP No. 42767 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India, calling for the records relating to the Order in Form GST DRC-07 dated 29.12.2025 bearing Reference No. ZD331225433244S and the Rectification Order dated 28.03.2026 bearing Reference No. ZD330326263573E on the file of the 1st Respondent, quash the same and consequently direct the 2nd Respondent to release the bank account attachment and 1st Respondent reconsider the matter afresh after granting an effective opportunity of hearing to the Petitioner.
For Petitioner(s):
Mr.H. Siddarth
For R1 & R2 :
Mr.B.Sivaraman
Government Advocate(Tax)
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ORDER
Though the petitioner has challenged the order passed by respondents 1 & 2 dated 29.12.2025 and 28.03.2026, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal. He further submits that the petitioner is ready and willing to pay an additional 5% of the disputed tax amount over and above the statutory pre-deposit of 10%, which required for filing the appeal. He has also made an endorsement that effect in the case bundle.
2. The learned Government Advocate (Tax) appearing for the respondents has no objection and agrees to the submission made by the learned counsel for the petitioner.
WP No. 42767 of 2026
3. Recording the said submissions, this Writ Petition is dismissed with a liberty to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 5% of the disputed tax amount over and above the mandatory statutory pre-deposit of 10%, within a period of two (2) weeks from the date of receipt of a copy of this order. Upon fulfillment of this condition, the Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, upon production of the proof of payment of the said amount along with a copy of this order by the petitioner and permit them to operate the accounts normally. No costs. W.M.P No. 48076 of 2026 filed to dispense with the production of original impugned order is allowed. Consequently, W.M.P Nos. 48087 of 2026 and 48089 of 2026 stands closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
WP No. 42767 of 2026
To:-
1. The State Tax Officer Kancheepuram (Rural) Assessment Circle, Commercial Taxes Department, Commercial Taxes Building, First Floor, Collectorate Campus, Kancheepuram 631 501
2. The Asst. Commissioner (ST) Kancheepuram Rural Assessment Circle, Commercial Taxes Department Commercial Taxes Building, First Floor, Collectorate Campus, Kancheepuram 631 501
3. The Branch Manager South Indian Bank, Medavakkam Branch New Building Tambaram- Velachery Main Road, Medavakkam, Tamil Nadu 600 100
4. The Branch Manager ICICI Bank, Pallikaranai Branch, Ground Floor, Veeran Kovil, Natwest Vijay, 48, Velachery Main Rd, Pallikaranai, Chennai 600 100
WP No. 42767 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 42767 of 2026 16-10-2026