Madras High CourtWP/41438/2025disposed of

Abhibha Technologies Private Limited v. Deputy Commissioner (St)

2025-10-31Honourable Mr Justice C. Saravanan7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 31-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.No.46396 of 2025

1. Abhibha Technologies Private Limited No.1677, Third Floor, 22 nd Cross Road, th Main Road, 2 nd Sector, HSR Layout, Bengaluru, Karnataka 560 102 Represented by its Director Mr. Thillainayagam Bharath Petitioner(s) Vs

1. Deputy Commissioner (ST) The Commercial Tax Department, Tambaram Zone 4th Floor PAPJM Building, Greams Road, Chennai 600 006 2.M/s Equitas Small Finance Bank phase II, 4th floor Spencer Plaza, No.769, Anna Salai, Chenani 600 002 Respondent(s)

PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, forbearing the 1 st Respondent, its officers and agents form recovering or attempting to recover any dues alleged against M/s.Jara Infratech Limited from the petitioner company, including by issuing or acting upon any present or further instructions under section 79 (1)(c) to the petitioner Company's bankers.

For Petitioner(s):

Mr.Suhrith Parthasarathy For Mr.Prashanth Nadaraj For Respondent:

M/s.Amirtha Poonkodi Dinakaran Government Advocate

ORDER

M/s.Amirtha Poonkodi Dinakaran, learned Government Advocate, takes notice for the respondents.

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 respondents.

3. The deponent, namely Mr. Thillainayagam Bharath, was formerly a Director of M/s.Jara Infratech Limited and incidentally held about 1% of the shares in the said Company, which appears to be in arrears of tax under the respective GST enactments to the first respondent.

4. The learned counsel for the petitioner submits that the deponent is no longer an employee of the said company and had founded the petitioner company after resigning from the said M/s.Jara Infratech Limited during November 2020, which resignation was accepted with effect from 31.12.2021.

5. It is submitted that merely because Mr.Thillainayagam Bharath was formerly a Director of the assessee-in-default, namely M/s.Jara Infratech Limited, the Department has initiated proceedings by attaching the Bank Account of the petitioner company, even though there is no scope for initiating such recovery proceedings under Sections 79 and 89 of the respective GST enactments.

6. The learned Government Advocate for the respondents, on the other hand, submits that Form GST DRC-13, attaching the bank account of the petitioner on 17.10.2025 has already been withdrawn and therefore the writ petition has become infructuous even as on the date of filing of the writ petition.

7. However, the learned counsel for the petitioner submits that the petitioner apprehends similar actions and that the petitioner has already given a representation on 18.10.2025 to the 1 st respondent, however, it has not evoked any response so far.

8. In view of the above and considering that the petitioner's representation dated 18.10.2025 has not been considered, and since the apprehension of the petitioner requires to be addressed, there shall be a direction to the 1 st respondent to dispose of the said representation on merits and in accordance with law, as expeditiously as possible, within a period of four (4) weeks from the date of receipt of a copy of this order.

9. Any coercive action against the petitioner shall be taken only after final orders are passed on the aforesaid petitioner's representation.

10. This writ petition is disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 31-10-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes

C.SARAVANAN, J.

kak 31-10-2025