Tvl Kaasni Impex v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-05-2025
CORAM
THE HONOURABLE MR JUSTICE G. R. SWAMINATHAN WP No. 18453 of 2025 AND WMP NO. 20669 OF 2025,WMP NO. 20671 OF 2025 Tvl Kaasni Impex Rep By Its Proprietor Jeyakumar No.1/221-6 Gandhi Nagar, Palankarai, Tiruppur, Tamilnadu-641654 Petitioner(s) Vs
1. The Assistant Commissioner (st) Avinashi Assessment Circle, Avinashi Tamilnadu 2.The Branch Manager Karur Vysya Bank, Avinashi Branch, No.5/129 B.S.Sundharam Street, Avinashi, Tiruppur-641 654 ... Respondents PRAYER Writ Petition under Article 226 of the Constitution of India praying for a Writ of Certiorarified Mandamus calling for the records pertaining to the order bearing No.GSTIN 33AIQPJ5469C1Z5/2020-21 date.22.10.2024 read with the order passed in Form GST DRC-13 dt.30.1.2025 quash the same and consequently direct the 1st respondent to lift the attachment of the petitioners current and Savings Bank Account bearing NO.1643135000004310 held in the 2nd respondent bank 1/4
For Petitioner :
Ms.M N Sumathy For Respondents:
Ms.K.Vasanthamala Government Advocate (Taxes) for R1
ORDER
Heard both sides. The petitioner has suffered an exparte order dated 22.10.2024. Challenging the same, the present writ petition is filed.
2. The petitioner undertakes to pay 25% of the tax amount. In view of the said undertaking, the order impugned in this writ petition is quashed. Upon the petitioner remitting 25% of the tax amount, the bank attachment shall be automatically lifted. The petitioner will appear before the respondent on 01.07.2025 at 4.00 PM. The first respondent will hear the petitioner, peruse the materials placed on record, pass an order afresh in accordance with law. Upon the petitioner furnishing the proof of payment, the second respondent is directed to lift the order of attachment. In other words, the second respondent will act on the certified copy of this order and will not wait for any official communication from the Registry. If the petitioner fails to abide by the undertaking given before this Court, the benefit of this order will not be available to the petitioner and the order impugned will hold good. 2/4
3. With the above directions, this writ petition is allowed. No costs. Consequently, connected miscellaneous petitions are closed. 16-05-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes KST To
1. The Assistant Commissioner (st) Avinashi Assessment Circle, Avinashi Tamilnadu 2.The Branch Manager Karur Vysya Bank, Avinashi Branch, No.5/129 B.S.Sundharam Street, Avinashi, Tiruppur-641 654 3/4
G.R.SWAMINATHAN J.
KST 16-05-2025 4/4