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Madras High CourtWP/17800/2026disposed of

Arda Conference Private Limited v. The Assistant Commissioner (St)

2026-05-20Honourable Mr Justice G. R. Swaminathan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN AND WMP Nos.19132 & 19134 of 2026 ARDA Conference Private Limited Rep. by its Director Mr.A Siddth Kumar Chhajer No.50 A, 3rd Floor, Door No.2, Girija Apartment 100 Feet Road, Arumbakkam, Chennai Tamil Nadu 600106 ..Petitioner(s) Vs The Assistant Commissioner (ST) MMDA Colony Assessment Circle Egmore Taluk Office, 2nd Floor No.88, Mayor Ramanathan Salai Spurtank Road, Chetpet, Chennai-600 031 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form DRC-07 vide Ref. No. ZD3306253449552 dated 30.06.2025 passed by the Respondent against the Petitioner in GSTIN 33AASCA4251G1ZQ and quash the same as illegal and unsustainable and to direct the respondent to remand back Form GST DRC -07 vide Ref. No. ZD3306253449552 dated 30.06.2025 for opportunity of personal hearing.

For Petitioner(s):

Mr.Aryan Suresh For Respondent(s):

Mrs.P.Selvi Government Advocate

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.The learned Government Advocate submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced.

5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 20-05-2026 Index: Yes/No gya To The Assistant Commissioner (ST) MMDA Colony Assessment Circle Egmore Taluk Office, 2nd Floor No.88, Mayor Ramanathan Salai Spurtank Road, Chetpet, Chennai-600 031

G.R.SWAMINATHAN, J.

gya 20-05-2026