Madras High Court
WP/40799/2026 of M./S ACCURO AUTO COMPONENTS INDUSTRIES Vs The State Tax officer on 14 October 2026
WP No. 40799 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40799 of 2026
and
WMP Nos. 45746, 45748 & 45752 of 2026
CNR: {HCMA012195332026}
M./s Accuro Auto Components Industries
represented by its proprietrix Mrs Deepa, No 186, SIDCO Industrial Estate, Ambattur, Chennai 600 098
...Petitioner(s)
Vs
1. The State Tax officer
Pattaravakkam assessment circle,
No 3/109, Bangalore High Road,
Varadharajapuram, Nazarathpettai,
Poonamallee, Chennai 600 123.
2. The bank manager
kotak mahindra bank,
Plot no 10, ground floor,
T S S manore, Lakshmi Nagar,
Porur, Chennai-600 116
...Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned ex-parte Order passed in Form GST DRC-07 bearing Ref.No.ZD3312250989160
dated
06.12.2025,
in
GSTIN
33ASZPD3841M1Z9/2021-22, by the 1st Respondent under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2021-2022, and upon examination thereof, quash the same as being arbitrary, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law, and consequently direct the 1st Respondent to conduct a fresh adjudication in
WP No. 40799 of 2026
accordance with law, after affording the Petitioner an effective opportunity of filing its reply/objections along with supporting documents and of personal hearing.
For Petitioner(s):
Mr. G. C.Nelson Britto
For Respondent (s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
Though the petitioner has challenged the order passed by the first respondent dated 06.12.2025, 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 10% 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 Special Government Pleader appearing for first respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
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 10% of the disputed tax amount over and above the mandatory statutory pre-deposit of 10%, within a
WP No. 40799 of 2026
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. 45746 of 2026 filed to dispense with the production of original impugned order is allowed. Consequently, W.M.P Nos. 45748 of 2026 and 45752 of 2026 stands closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:- The State Tax officer pattaravakkam assessment circle, No 3/109, Bangalore High Road, Varadharajapuram, Nazarathpettai, Poonamallee, Chennai 600 123
WP No. 40799 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 40799 of 2026 14-10-2026