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Madras High CourtWP/468/2026disposed of

Tvh Ouranya Owner Association v. The Deputy State Tax Officer

2026-01-08Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-01-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP Nos.576 & 580 of 2026 TVH Ouranya Owner Association, Represented by its Authorized Signatory, K.N.S.Geetha Krishnan, TVH Ouranya Bay, OMR, Rajiv Gandhi Salai, Kazhipattur, Padur, Kancheepuram 603 103.

Petitioner(s) Vs

1. The Deputy State Tax Officer, Kelambakkam Assessment Circle, Chengalpattu District.

2. The Branch Manager, ICICI Bank Ltd., Kelambakkam Branch, No.1/162, Kovalam Main Road, Kelambakkam, Chennai 603 103.

Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned order dated 22.08.2024 in Reference No.ZD330824195756T in GSTIN No.33AAEAT7326F1ZL for the FY 2019-2020 along with Form GST DRC-07 dated 22.08.2024 passed by the 1st respondent and consequential impugned

order of bank attachment in 33AAEAT7326FIZL/2019-20 dated 12.09.2025 and annexure in Form GST DRC-13 issued by the 1st respondent to the 2nd respondent and quash the same.

For Petitioner(s):

Mr.E.Sathiyaraj For Respondent:

Ms.Palani Selvi Government Advocate for R1 Mr.C.Mohan & Ms.A.Rexy Josephine Mary for M/s.King & Patridge for R2

ORDER

Ms.Palani Selvi, learned Government Advocate, takes notice for the first Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the 1st Respondent.

3. The petitioner is before this Court against the impugned order dated 22.08.2024, whereby the demand proposed in Show Cause Notice in Form DRC-01 dated 22.05.2024 for the tax period 2019-20 has been confirmed. The demand confirmed against the petitioner is extracted under:

S.No Act Tax Interest Penalty Total SGST 458754 404282 55425 918461 CGST 458754 404282 55425 918461 IGST 20000 21328 CESS TOTAL 918214 809186 130850 1858250

4. At this stage, the learned counsel for the petitioner submits that the entire disputed tax including penalty and interest has already been recovered from the petitioner's Bank account on 20.09.2025. The screen shot of the payment receipt dated 20.09.2025 is reproduced below:

5. Considering the same and following the consistent view taken by this Court under similar circumstances, the case is remitted back to the first respondent to pass fresh orders on merits, subject to the petitioner files a reply to the Show Cause Notice in Form DRC-01 dated 22.05.2024, together with requisite documents to substantiate the case by treating the impugned Order dated 22.08.2024 as an addendum to the Show Cause Notice in Form DRC-01 dated 22.05.2024, within a period of 30 days from the date of receipt of a copy of this order.

6. In case the petitioner complies with the above stipulations, the 1st respondent to pass a fresh order on merits and in accordance with law, as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

7. It is made clear that bank attachment shall be lifted subject to the petitioner not being in arrears of any other amount demanded for any other tax period barring the amount demanded under the impugned order.

8. In case the Petitioner fails to comply with any of the stipulations, the 1st

Respondent is at liberty to proceed against the Petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

9. Needless to state, before passing any such order, the petitioner shall be heard.

10. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 08-01-2026 Jd Index:Yes/No Speaking/Non-speaking order Internet:Yes To

1. The Deputy State Tax Officer, Kelambakkam Assessment Circle, Chengalpattu District.

2. The Branch Manager, ICICI Bank Ltd., Kelambakkam Branch, No.1/162, Kovalam Main Road, Kelambakkam, Chennai 603 103.

C.SARAVANAN J.

jd 08-01-2026