M/S.Pgs Suppliers v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.10.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.44728 of 2025 M/s.PGS Suppliers Rep by its Proprietor Govindaraj Moorthy ... Petitioner Vs.
1.The Assistant Commissioner (ST), Tirumazhisai Assessment Circle, No.4/109, 2nd Floor, GST Building, Bangalore Highway Road, Poonamallee Taluk, Varadarajapuram, Nazarathpet, Chennai - 600 123.
2.The Branch Manager, Indian Bank, Valarpuram Branch, Arakonam Road, Mevalur Kuppam, Sriperumbudur Taluk, Tamil Nadu - 602 105.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for records of the 1dt Respondent in reference number GSTIN No.33APMPM6075L1ZD/2020-21/A3 Page No. 1 of 5
dated 18.07.2025 and quash the same and direct the 2nd respondent to defreeze the petitioner bank account No.866656569, Indian Bank, Valarpuram branch. For Petitioner : Mr.K.Venkatesan For Respondents : Mrs.P.Selvi Government Advocate for R1
ORDER
Mrs.P.Selvi, learned Government Advocate takes notice for the 1st Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the 1st Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned demand notice enclosing Form GST DRC - 13 stating that the Petitioner required to pay a sum of Rs.3,05,285/- being the interest and penalty on the late payment of tax.
4. The learned counsel for the Petitioner submits that the Petitioner is Page No. 2 of 5
willing to pay the amount. It is submitted that the Respondents have now frozen the bank account of the Petitioner with the 2nd Respondent. Therefore, seeks time to discharge the balance amount, as the Petitioner is unable to carry on business operations on a regular basis.
5. It is noticed that as per the impugned demand notice a sum of Rs.3,05,285/- is due. Considering the fact that a part of the tax has already been paid, there shall be a direction to the 1st Respondent to lift the order of attachment with the 2nd Respondent Bank maintained by the Petitioner after appropriating 50% of the amount due as per the demand notice subject to the Petitioner paying the balance amount within a period of two months thereafter.
6. In case the Petitioner fails to pay the balance amount, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax due in accordance with law as if this Writ Petition was dismissed in limine today.
7. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner.
8. This Writ Petition stands disposed of with the above observations. No Page No. 3 of 5
costs. Connected Writ Miscellaneous Petition is closed. 25.10.2025 jas To:
1.The Assistant Commissioner (ST), Tirumazhisai Assessment Circle, No.4/109, 2nd Floor, GST Building, Bangalore Highway Road, Poonamallee Taluk, Varadarajapuram, Nazarathpet, Chennai - 600 123.
2.The Branch Manager, Indian Bank, Valarpuram Branch, Arakonam Road, Mevalur Kuppam, Sriperumbudur Taluk, Tamil Nadu - 602 105.
C.SARAVANAN, J.
jas Page No. 4 of 5
and W.M.P.No.44728 of 2025 25.10.2025 Page No. 5 of 5