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Madras High CourtWP/19914/2026disposed of

Praga Marine Private Ltd., v. The State Tax Officer

2026-05-27Honourable Mr Justice G. R. Swaminathan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN AND WMP Nos.21256 & 21258 of 2026 Praga Marine Private Ltd., (Represented by its Director Mr.Antonybaskar), No. 17A, Central Studio Road, Trichy Road Singanallur, Coimbatore - 641 005.

..Petitioners Vs The State Tax officer Singanallur South Circle, Coimbatore -18.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India to call for the records in the impugned order passed by the respondent in form GST DRC 07 vide Order Ref No ZD331125267763C along with its accompanying detailed order, both dated 15.11.2025 and quash the same. For Petitioner(s):

Mr.K.G.Jayasuriya For Respondent(s):

Ms.Amirta Poongodi Dinakaran

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 counsel appearing for the respondent 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 bank 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 from the date of receipt of a copy of this order. 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.

This writ petition is disposed of accordingly. No costs. Connected miscellaneous petitions are closed.

27-05-2026 Index: Yes/No Speaking/Non-speaking order nsd/bga To The State Tax officer Singanallur South Circle, Coimbatore -18.

G.R.SWAMINATHAN J.

nsd/bga 27-05-2026