Tvl Sun Bio Fuels Rep By Its Partner Mr.P.Selvan, v. The State Tax Officer Tindivanam Assessment Circle,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-05-2026
CORAM
THE HON'BLE MRS.JUSTICE L.VICTORIA GOWRI WP No. 19355 of 2026 & WMP.Nos.20623 & 20625 of 2026 Tvl Sun Bio Fuels Rep by its Partner MR.P.Selvan, No. 21, Dhanapal Nagar, Tindivanam,Tindivanam Taluk, Viluppuram -604001 ..Petitioner(s) Vs
1. The State Tax Officer Tindivanam Assessment Circle, 2ND Floor, 136, Nehru Street, Commercial Tax Office, Tindivanam - 604001.
2. The Branch Manager, HDFC Bank Limited No.16, Centigo Building, 100 ft.Road, Pondicheny -605 005.
..Respondent(s) Prayer : Writ Petition filed under Article 226 of Constitution of India to call for Respondent No.1's Order dated 19.12.2025 with ARN No. AD330525048836Upertaining to the Financial Year 2021-22 and quash the same and consequently direct release of the Petitioners bank account bearing no. 5923469999999 in the 2nd Respondent bank.
For Petitioner(s):
Mr.Raghunandan Sriram For Respondent(s):
Mrs.P.Selvi, Government Pleader
ORDER
Challenging the impugned order passed in ARN No.AD330525048836U dated 19.12.2025 by the first respondent under the TNGST Act 2017, the present Writ Petition has been filed.
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 Government Pleader appearing for the respondents.
3. The learned counsel appearing for the petitioner submitted that the impugned Order has been passed for the assessment year 2021-2022 and it is an exparte order without giving an opportunity of hearing to the petitioner. He would further submit that pursuant to the impugned Order his bank account has been attached and that the petitioner is ready to deposit 25% of the disputed tax liability within a period of one month from the date of receipt of a copy of this Order and his bank attachment may be Ordered to be lifted and he had also made an endorsement to that effect.
4. The learned Government Advocate categorically contended that though the impugned order is an exparte order, she would draw attention of this Court to the fact that the petitioner failed to avail opportunities given to the petitioner vide show cause notice issued on 19.09.2025 and reminders issued on 06.12.2025, 15.12.2025 and 17.12.2025 and only after that the impugned Order came to be passed on 19.12.2025 and hence, the same requires no interference.
5. In view of the above submissions, the impugned Order dated 19.12.2025 is set aside and the case is remitted back to the first respondent subject to the petitioner depositing 25% of the disputed tax liability within a period of one month from the date of receipt of a copy of the Order. On such deposit, the first respondent shall consider the matter afresh and dispose of the same within a period of one month , by giving notice to the petitioner. The bank attachment of the petitioner's account shall be lifted on petitioner depositing 25% of the disputed tax liability.
6. In case the Petitioner fails to comply with any of the stipulations, the first 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.
7. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 13-05-2026 Index: Yes/No Speaking/Non-speaking order vrc
1. The State Tax Officer Tindivanam Assessment Circle, 2ND Floor, 136, Nehru Street, Commercial Tax Office, Tindivanam - 604001.
2. The Branch Manager, HDFC Bank Limited No.16, Centigo Building, 100 ft.Road, Pondicheny -605 005.
L.VICTORIA GOWRI, J.
vrc 13-05-2026