M/S. Sre Ram Enterprises v. The Deputy Commissioner Of Appeals (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
45225 of 2025 and W.M.P.No.
50375 of 2025 M/s.Sre Ram Enterprises Rep by its Proprietor M.Selvam No.84/7-1A-7, Indra Nagar st Cross, Hosur Krishnagiri-635 109
...Petitioner
Vs.
1.The Deputy Commissioner of Appeals (ST) Combined Commercial Tax Building nd floor, Pitchards Road Hasthampati, Salem - 636 007
2. The Commercial Tax Officer Hosur South-II Outer Ring Road, CT Block Hosur 635 109 3.The Manager Page No. 1 of 5
Indian Bank Eswar Nagar, Bye Pass Road Hosur - 635 109 ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records relating to the order passed in proceedings in GSTIN:
/33ACSPS8692Q1Z7/2019/2020 (Ref.No.ZD330824246173H) on the file of the 2 nd respondent dated 27.08.2024 and quash the same and direct the 3 rd respondent to defreeze Indian Bank Account No.6158478814 of the petitioner.
For Petitioner : Mr. Duraisamy For Respondent : Mr.TNC.Kaushik for R1 & R2 Additional Government Pleader
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader, takes notice for the Respondents 1 and 2.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Page No. 2 of 5
Government Advocate for the Respondents 1 and 2.
3. This Writ Petition stands disposed by directing the respondent to pass a fresh order subject to the petitioner depositing 50% of the disputed tax confirmed vide impugned order dated 27.08.2024 within a period of 30 days from the date of receipt of a copy of this order.
4. It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and no other amount is in arrears barring the amount demanded under the impugned Order.
5. In case the Petitioner fails to comply with any of the stipulations, the 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.
6. Needless to state, before passing any such order, the Respondent Page No. 3 of 5
shall give due notice to the Petitioner.
7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 26.11.2025 (2/2) gv C.SARAVANAN, J.
gv To:
Page No. 4 of 5
1.The Deputy Commissioner of Appeals (ST) Combined Commercial Tax Building nd floor, Pitchards Road Hasthampati, Salem - 636 007
2. The Commercial Tax Officer Hosur South-II Outer Ring Road, CT Block Hosur 635 109 3.The Manager Indian Bank Eswar Nagar, Bye Pass Road Hosur - 635 109 W.P.No.
45225 of 2025 and W.M.P.No.
50375 of 2025 26.11.2025 (2/2) Page No. 5 of 5