M/S National Guardian, v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-03-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.12876 and 12878 of 2026 M/s National Guardian, Represented by its Proprietor Mario Jude Doyle No.89,First Floor, MTH Road, Ambattur Industrial Estate, Chennai-600 058 ..Petitioner(s) Vs
1. The Assistant Commissioner (ST) Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, 3rd Floor, Room No.327, Nandanam, Chennai-600 035.
2. The Branch Manager IDBI Bank, Periyar Nagar Branch, Sri Lakshmi, B-26, Karthikeyan Salai, Periyar Nagar, Chennai-600 082 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, Calling for the records pertaining to the impugned order dated 18.01.2025 bearing reference
No.ZD330125129833L passed by the 1st respondent under Section 74 of the CGST Act, and quash the same as illegal, arbitrary and unsustainable in law and consequently direct the 2nd respondent bank to forthwith defreeze the petitioners bank account maintained at its Periyar Nagar Branch bearing Account No.0718102000001496 and restore normal banking operations For Petitioner(s):
Mr.A.N.Vijith For Respondent(s):
Mr.TNC.Kaushik Additional Government Pleader for R1
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the 1st 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 Additional Government Pleader for the 1st Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 18.01.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 06.02.2024 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 18.01.2025.
4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 23.03.2026.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- " Accept 25% deposit for quashing the order. A consequential lifting of the Bank Attachment WMP."
7. In view of the above, the case is remitted back to the 1st Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.
8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 06.02.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 18.01.2025 as an addendum to the Show Cause Notice dated 06.02.2024.
9. In case the Petitioner complies with the above stipulations, the 1st Respondent shall proceed to pass a final 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 if any, shall also stand automatically vacated.
10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.
11. In case the Petitioner fails to comply with any of the stipulations, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-03-2026 Index: Yes/No Speaking/Non-speaking order Vv To
1. The Assistant Commissioner (ST) Ambattur Industrial Estate Assessment Circle, Integrated Commercial Taxes Building, 3rd Floor, Room No.327, Nandanam, Chennai-600 035.
2. The Branch Manager IDBI Bank, Periyar Nagar Branch, Sri Lakshmi, B-26, Karthikeyan Salai, Periyar Nagar, Chennai-600 082
C.SARAVANAN, J.
VV 27-03-2026