Authority: High Court of Judicature at Madras

Order Date: 08-07-2026

Case Overview

  • Petitioner: Intovas Engineering Private Limited, represented by Director Mr. Dahanasakeran Mohan, filed WP No.23989 of 2026 under Article 226 seeking a writ of certiorari against the State Tax Officer (FAC) Nanganallur Assessment Circle and multiple banking respondents, challenging GST assessment order GST/33AADCI6557Q2ZY/2021-22 dated 22‑11‑2025 (Reference No. ZD331125397212M) for the tax period April 2021‑March 2022.
  • Respondents: State Tax Officer (FAC) Nanganallur, Assistant Commissioner ST Nanganallur, and zonal managers of Bank of India, Karur Vysya Bank Ltd., ICICI Bank, Kotak Mahindra Bank, Canara Bank, Union Bank of India, Karnataka Bank, HDFC Bank, Central Bank of India, Punjab National Bank, State Bank of India, Indian Bank, Indian Overseas Bank, Axis Bank, City Union Bank, and Baroda Pride.
  • Allegations: The petitioner contended that the impugned GST order was issued without a hearing, that the demand had already been discharged (referencing paragraph 7 of the affidavit and subsequent payments), and that the writ was filed after the limitation period. The petitioner sought quash of the order and an opportunity to contest the penalty and the claim of ineligible Input Tax Credit (ITC).

Final Outcome

  • The Court observed that the 22‑11‑2025 order was indeed passed without hearing the petitioner and that the writ petition was filed out of time.
  • Subject to verification that the entire demand under the impugned order has been recovered, the Court partially set aside the order with respect to the penalty and the claim of ineligible ITC.
  • The petitioner must be given a reasonable opportunity to contest the penalty and the ineligible ITC; a fresh order on these matters shall be issued within three months from the date of confirming the recovery of the demand.
  • All bank attachment orders issued pursuant to the original assessment order remain in force.
  • The writ petition is disposed of on the above terms; connected miscellaneous writ petitions are closed, and no order as to costs is made.

Topics: GST Assessment, Tax Litigation, Input Tax Credit