Shri Ram Trust v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.03.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2501, 10906, 10908, 10916, 10917, 10921 and 10922 of 2026 W.P.No.2258 of 2026 M/s.Shri Ram Trust, Represented by its Founder Trustee S.Raguraman ... Petitioner Vs.
1.The State Tax Officer, Tindivanam Assessment Circle, Nos.136 and 137, SBI Buildings, Nehru Street, Tindivanam.
2.The Deputy Commissioner [ST], Commercial Taxes Buildings, District Collector Officer Master Plan Complex, Villupuram - 605 602.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 2nd Respondent impugned attachment proceedings in FORM GST DRC-17 dated 23.12.2025 and quash the same being illegal invalid without authority of law 1/12
and violated the principles of natural justice and also law laid down by this Court.
W.P.No.10103 of 2026 Tvl.KSR and Company, Represented by its Partner S.Raguraman ... Petitioner Vs.
1.The State Tax Officer, Inspection-1, Office of the Deputy Commissioner (ST) [Inspection], Villupuram Camp, Vellore.
2.The State Tax Officer, Tindivanam Assessment Circle, Nos.136 and 137, SBI Buildings, Nehru Street, Tindivanam.
3.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
4.The Branch Manager, State Bank of India, 137, J.N Street, Tindivanam - 604 001.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 1st 2/12
Respondent in proceedings in GSTIN: 33AAHFK5367K1Z1/2021-22 dated 14.07.2023 and quash the same as illegal, invalid, without authority of law, and in violation of the principles of proper natural in the justice. W.P.No.10107 of 2026 Tvl.KSR and Company, Represented by its Partner S.Raguraman ... Petitioner Vs.
1.The State Tax Officer, Inspection-1, Office of the Deputy Commissioner (ST) [Inspection], Villupuram Camp, Vellore.
2.The State Tax Officer, Tindivanam Assessment Circle, Nos.136 and 137, SBI Buildings, Nehru Street, Tindivanam.
3.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
4.The Branch Manager, State Bank of India, 137, J.N Street, Tindivanam - 604 001.
... Respondents 3/12
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 1st Respondent in proceedings in GSTIN: 33AAHFK5367K1Z1/2022-23 dated 14.07.2023 and quash the same as illegal, invalid, without authority of law, and in violation of the principles of proper natural in the justice. W.P.No.10117 of 2026 Tvl.KSR and Company, Represented by its Partner S.Raguraman ... Petitioner Vs.
1.The State Tax Officer, Inspection-1, Office of the Deputy Commissioner (ST) [Inspection], Villupuram Camp, Vellore.
2.The State Tax Officer, Tindivanam Assessment Circle, Nos.136 and 137, SBI Buildings, Nehru Street, Tindivanam.
3.The Branch Manager, State Bank of India, 137, J.N Street, Tindivanam - 604 001.
... Respondents 4/12
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 2nd Respondent in proceedings in GSTIN: 33AAHFK5367K1Z1/2018-19 dated 28.07.2024 and quash the same as illegal, invalid, without authority of law, and in violation of the principles of proper natural in the justice. For Petitioner : Mr.D.Vijayakumar (In all W.Ps) For Respondents : Mr.V.Prashanth Kiran (In all W.Ps) Government Advocate COMMON ORDER By this Common Order, all these Writ Petitions are being disposed of.
2. In W.P.No.2258 of 2026, the Petitioner therein, namely M/s.Shri Ram Trust has challenged the Recovery Order in Form GST DRC-17 dated 23.12.2025 passed by the 2nd Respondent.
3. Vide Recovery Order dated 23.12.2025 impugned in W.P.No.2258 of 2026, the asset of the Petitioner Trust namely Shri Ram Trust in W.P.No.2258 of 2026 together with vacant land in S.Nos.300/2A, 300/2B and 300/3A in Thenkodipakkam & Omanthur Village, Viluppuram 5/12
District have been attached in respect of outstanding dues of the Petitioner in the 3 Writ Petitions at Table II (mentioned below).
4. The impugned Recovery Order dated 23.12.2025 states that the following amounts are due and payable by the Petitioner/Assessee namely Tvl.KSR and Company, the Petitioner in W.P.Nos.10117, 10103 and 10107 of 2026 for the following Tax Periods:- Table I Sl.
No.
Demand Order No.
Date Year Amount (Rs.) 1.
ZD330723059182J 14.07.2023 April 2020-March 17,18,664.00 2.
ZD3307230593693 14.07.2023 April 2021-March 50,360.00 3.
ZD3307230597158 14.07.2023 * 28.07.2024 April 2022-March 67,06,098.00 # 4.
ZD3307243277755 14.07.2023 April 2018-March 12,83,672.00 5.
ZD3302251917591 19.02.2025 April 2020-March 36,86,836.00 6.
ZD33022522956N 22.02.2025 April 2021-March 83,52,166.00 Total 2,17,97,796.00 * wrongly mentioned as 14.07.2023 # There is a slight difference in the quantum of total tax due, when compared with the Assessment Order impugned in W.P.No.10107 of 2023 6/12
5. In W.P.Nos.10117, 10103 and 10107 of 2026, the Petitioner namely Tvl.KSR and Company has challenged the respective Assessment Orders as detailed below for the respective Tax Periods:- Table II Sl.
No.
W.P.No.
Date of Show Cause Notice in GST DRC-01 Date of Impugned Order GSTIN No./Tax Period CGST SGST Total (including Interest / Penalty, if any) (Tax Due) (Tax Due) 1.
10117 of 27.05.2024 28.07.2024 33AAHFK5367 K1Z1/2018- --- --- 12,83,672.00 2.
10103 of 18.05.2023 14.07.2023 33AAHFK5367 K1Z1/202112,183.00 12,183.00 50,360.00 3.
10107 of 18.05.2023 14.07.2023 33AAHFK5367 K1Z1/202215,99,721.00 15,99,721.00 67,07,264.00 These Assessment Orders have been passed in absence of a reply to the above mentioned Show Cause Notices.
6. In W.P.No.2258 of 2026, it is submitted that the asset of the Petitioner Trust namely Shri Ram Trust together with vacant land in S.Nos.300/2A, 300/2B and 300/3A in Thenkodipakkam & Omanthur Village, Viluppuram District has been attached vide Impugned Order dated 23.12.2025 in respect of dues pending on behalf of the Petitioner in the 3 Writ Petitions at Table II.
7/12
7. From a conjoint reading of Table I and Table II, it is evident that only the demand confirmed for the Tax Periods 2018-2019, 2021-2022 and 2022-2023 alone have been challenged in the Writ Petitions at Table II viz., W.P.Nos.10117, 10103 and 10107 of 2026.
8. Learned counsel for the Petitioners would submit that though the demand was confirmed in respect of the orders in Table II as mentioned above, the property of the Petitioner Trust in W.P.No.2258 of 2026 namely Shri Ram Trust has been attached.
9. A reading of the Trust Deed (Deed of Declaration of Trust) dated 06.12.2023 of the Petitioner in W.P.No.2258 of 2026 indicates the above mentioned properties do not stand in the name of the Petitioner Trust in W.P.No.2258 of 2026. They stand in the name of G.Raguraman, who claims to be both the Founder of the said Trust. The said G.Raguraman is the Partner of the Petitioner namely Tvl.KSR and Company, the Petitioner in W.P.Nos.10117, 10103 and 10107 of 2026 in Table II.
10. Therefore, the challenge to the Recovery Order in Form GST DRC-17 dated 23.12.2025 impugned in W.P.No.2258 of 2026 by the 8/12
Petitioner cannot be countenanced. Therefore, W.P.No.2258 of 2026 is liable to be dismissed.
11. However, considering the fact that the respective impugned Orders in Table II have been passed ex parte, the cases are remitted back to the Respondents to pass a fresh order subject to the Petitioner in W.P.Nos.10117, 10103 and 10107 of 2026 depositing entire disputed tax amount in cash or from the said Petitioner's Electronic Cash Register insofar as order confirmed vide Orders dated 14.07.2023 and 28.07.2024 and 25% of disputed tax amount in cash or from the said Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order as in Table I.
12. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in GST DRC-01 together with requisite documents to substantiate the case by treating the impugned Orders as an addendum to the Show Cause Notices.
13. In case the Petitioner complies with the above stipulations, the Respondents shall proceed to pass a final order on merits and in accordance 9/12
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.
14. In case the Petitioner fails to comply with any of the stipulations, the Respondents are at liberty to proceed against the Petitioner and the assets of Mr.S.Raguraman to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.
15. Needless to state, before passing any such order, the Respondents shall give due notice to the Petitioner.
16. In view of the above, W.P.No.2258 of 2026 is dismissed and W.P.Nos.10103, 10107 and 10117 of 2026 are disposed of. No costs. Connected Writ Miscellaneous Petitions are closed. 18.03.2026 arb 10/12
To:
1.The State Tax Officer, Tindivanam Assessment Circle, Nos.136 and 137, SBI Buildings, Nehru Street, Tindivanam.
2.The Deputy Commissioner [ST], Commercial Taxes Buildings, District Collector Officer Master Plan Complex, Villupuram - 605 602.
3.The State Tax Officer, Inspection-1, Office of the Deputy Commissioner (ST) [Inspection], Villupuram Camp, Vellore.
4.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
5.The Branch Manager, State Bank of India, 137, J.N Street, Tindivanam - 604 001.
11/12
C.SARAVANAN, J.
arb 18.03.2026 12/12