Authority: High Court of Judicature at Madras
Order Date: 09-07-2026
Case Overview
- Petitioners: M/S. Ruah Trading Company, represented by partner Mr. K.E. Anand Babu, Chennai.
- Respondents: 1) Assistant Commissioner (ST), Vanagaram Assessment Circle, Integrated GST Building, Chennai; 2) Branch Manager, Tamil Nadu Mercantile Bank, Maduravoyal Branch, Chennai.
- Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari to call for records of the impugned order dated 15‑12‑2025 (Form GST DRC‑07, Reference No. ZD331225208647H) issued against the petitioner’s GSTIN 33AAUFR5440F1Z2 for FY 2021‑22, and to quash the demand and raise bank attachment.
- The petition alleges that the impugned order was passed without granting the petitioner a reasonable opportunity to contest the tax demand on merits and that the petition was filed after the statutory limitation period had expired.
- Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepted notice on behalf of the first respondent.
- Upon perusal, the Court observed that the order was indeed issued without a hearing and that the limitation period had lapsed.
- Learned counsel for the petitioner consented to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the case bundle.
Final Outcome
- The impugned order dated 15‑12‑2025 is set aside.
- The matter is remanded to the first respondent for reconsideration, with a directive to provide the petitioner a reasonable opportunity to be heard.
- The petitioner must remit 25% of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
- A fresh order must be issued within three (3) months from the date of remittance of the 25% amount.
- Subject to fulfillment of the above condition, the bank attachment ordered by the respondent shall stand raised.
- The writ petition is disposed of on these terms; all connected writ miscellaneous petitions are closed. No order as to costs.
Topics: GST Litigation, Tax Remission