Petitioner challenged a GST demand order and the freezing of its bank account. With consent, disposed of at admission in line with WP.No.45225 of 2025: writ allowed, bank attachment lifted on deposit of 50% of disputed tax, penalty subject to denovo proceedings, liberty to recover on non-compliance.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.11.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.45221 of 2025
and
W.M.P.No.50370 of 2025
M/s.Sre Ram Enterprises
Rep by its Proprietor M.Selvam
No.84/7-1A-7, Indra Nagar
1st Cross, Hosur
Krishnagiri-635 109 ...Petitioner
Vs.
Hasthampati, Salem – 636 007
Page No. 1 of 6
Eswar Nagar, Bye Pass Road Hosur – 635 109 ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records relating to the order passed in proceedings in GSTIN: /33ACSPS8692Q1Z7/2019/2020 (Ref.No.ZD330824246090N) on the file of rd the 2nd respondent dated 27.08.2024 and quash the same and direct the 3 respondent to defreeze Indian Bank Account No.6158478814 of the petitioner.
For Petitioner : Mr. Duraisamy
For Respondent : Mr.TNC.Kaushik for R1 & R2 Additional Government Pleader
ORDER
Mr.TNC.Kaushik, learned Additional Government Pleader, takes
notice for the Respondents 1 and 2.
the consent of the learned counsel for the Petitioner and the learned
Government Advocate for the Respondents 1 and 2.
Page No. 2 of 6
WP.No.45221 of 2025 stands allowed. However, penalty will be subject to
the final order to be passed in the denovo proceedings.
deposit of 50% of the disputed tax as ordered in WP.No.45225 of 2025 and
no other amount is in arrears barring the amount demanded under the
impugned Order.
stipulations, the Respondent is at liberty to proceed against the Petitioner to
recover the tax in accordance with law as if this Writ Petition was dismissed
in limine today.
Page No. 3 of 6
Respondent shall give due notice to the Petitioner.
observations. No costs. Connected Writ Miscellaneous Petition is closed.
26.11.2025 (1/2)
Neutral Citation : Yes / No
gv
C.SARAVANAN, J.
Page No. 4 of 6
gv
To:1.The Deputy Commissioner of Appeals (ST) Combined Commercial Tax Building
Hasthampati, Salem – 636 007
3.The Manager Indian Bank Eswar Nagar, Bye Pass Road Hosur – 635 109
W.P.No.45221 of 2025 and W.M.P.No.50370 of 2025
Page No. 5 of 6
26.11.2025 (1/2)
Page No. 6 of 6
1 issue framed by the court
Whether the GST demand order and consequent freezing of the petitioner's bank account could be quashed subject to conditions.
1 provisions across 1 enactments
M/s.Sre Ram Enterprises (Rep by its Proprietor M.Selvam)
The Deputy Commissioner of Appeals (ST)
The Commercial Tax Officer Hosur South-II
The Manager Indian Bank
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
