Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioner: Muniyappan Selvaganesan, Proprietor of Grace Power Inc (address Salem), filing WP No. 24038 of 2026 and WMP Nos. 26144, 26147 & 26148 under Article 226.
- Respondent: State Tax Officer, Edappadi Assessment Circle, Salem.
- The petition challenged an ex‑parte order dated 19‑Nov‑2025 relating to GSTIN 33BFNPS5675A1Z9/2021‑22 and DRC‑07 Ref No. ZD331125339375I, alleging violation of natural‑justice principles.
- Learned Government Counsel (Tax) Mr R. Sethu Prabakaran appeared for the respondent; petitioner’s counsel Mr James Victor Rajkumar represented the petitioner.
- The petitioner claimed that more than Rs 70,000 had been recovered under the impugned order and offered to remit additional amounts so that the total remitted would be at least 25 % of the disputed tax demand.
Court’s Findings and Directions
- The Court found merit in the petitioner's claim of procedural irregularity and set aside the impugned order dated 19‑Nov‑2025.
- The matter is remanded to the respondent for fresh consideration, subject to the petitioner remitting additional sums within thirty (30) days of receipt of a copy of this order so that the aggregate remittance equals not less than 25 % of the disputed tax demand.
- Upon receipt of the required remittance, the respondent must issue a fresh order within three (3) months.
- The attachment, if any, on the petitioner’s bank account in respect of the impugned order shall remain raised, pending fulfillment of the above condition.
- No order as to costs was made; the writ petition is disposed of on these terms and all connected miscellaneous petitions are closed.
Final Outcome
- The ex‑parte GST order is annulled; the case is sent back for reconsideration with a stipulated 25 % remittance condition, and the bank‑account attachment stays pending compliance.
Topics: GST Litigation, Tax Remittance Condition