Authority: High Court of Judicature at Madras (Madras High Court)
Order Date: 06-07-2026
Case Overview
- Petitioner: Gaarnish Interiors, represented by proprietor Mr. Pannear Selvam Ganeshan, filed WP No. 24219 of 2026 and related writ miscellaneous petitions challenging order No. ZD3307243389071 dated 29‑07‑2024 issued by the State Tax Officer, Hosur (South) III Circle under Section 74 of the Central Goods and Services Tax Act, 2017 read with the Tamil Nadu GST Act for FY 2018‑19.
- Respondents: 1) State Tax Officer, Hosur (South) III Circle; 2) Deputy Commissioner (ST)(GST)(Appeals), Hosur; 3) Assistant Commissioner (ST), Hosur (South) III Circle; 4) Branch Manager, DCB Bank Limited, Hosur.
- The impugned order imposed a tax demand for the year 2018‑19 without affording the petitioner a hearing; the writ petition was filed after the statutory limitation period had expired.
- Learned Government Counsel (Tax) Ms. G. Dhana Madhri appeared for respondents 1‑3. The petitioner’s counsel agreed to remit fifty percent (50%) of the disputed tax demand as a condition for remand, and an endorsement to that effect was entered in the record.
Final Outcome
- The Court set aside the impugned order dated 29‑07‑2024.
- The matter is remanded to the tax authority for fresh consideration, provided the petitioner remits 50 % of the disputed tax demand within thirty (30) days of receipt of a copy of this order.
- A fresh order must be issued within three (3) months from the date of such remittance.
- Subject to fulfilment of the above condition, the bank attachment on the petitioner’s account shall remain in force.
- The writ petition and the connected writ miscellaneous petitions are disposed of on these terms; no order as to costs.
Topics: GST, Tax Litigation