Authority: Madras High Court
Order Date: 16-07-2026
Case Overview
- Petition (WP No.25414 of 2026, WMP Nos.27705 & 27707 of 2026) filed by Grace Logistics, represented by Mr. Govindasamy Ethiraj, under Article 226 seeking certiorari and mandamus to obtain records of the impugned GST order dated 09‑12‑2025 (Section 73) and related FORM GST DRC‑07 summary, and to quash the order and direct Kotak Mahindra Bank to defreeze account No.3946086992.
- Respondents: Assistant Commissioner (ST), North‑1 Circle, Tiruppur; Branch Manager, Kotak Mahindra Bank Ltd., Coimbatore‑Trichy Road Branch.
- The impugned order was alleged to breach principles of natural justice; the period of limitation for appeal had expired.
- Government counsel (Mr. R. Sethu Prabakaran) accepted notice; petitioner’s counsel agreed to remit 50 % of the disputed tax demand as a condition for remand, with endorsement recorded.
Final Outcome
- The Court set aside the GST order dated 09‑12‑2025 and remanded the matter to the Assistant Commissioner for fresh consideration, subject to the petitioner paying 50 % of the disputed tax demand within thirty days of receipt of this order.
- A fresh order must be issued within three months from the date of remittance.
- The attachment on the petitioner’s bank account shall remain in effect until the condition is fulfilled.
- The writ petition is disposed; connected miscellaneous petitions are closed; no order as to costs.
Topics: GST, Tax Litigation