M/s. Sre Ram Enterprises Vs The Deputy Commissioner… — Writ and Judicial Review | Madras HC (2025)

M/s. Sre Ram Enterprises Vs The Deputy Commissioner… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ disposed at admission with consent: respondent to pass a fresh order subject to the petitioner depositing 50% of the disputed tax confirmed vide the impugned order dated 27.08.2024 within 30 days of receipt; bank attachment to be lifted upon such deposit; due notice to precede the fresh order; on default, recovery as if the writ were dismissed in limine; no costs; connected W.M.P.No.50375 of 2025 closed.

Issue for consideration

Whether the order dated 27.08.2024 passed by the 2nd respondent (GSTIN /33ACSPS8692Q1Z7/2019/2020, Ref.No.ZD330824246173H) confirming disputed tax ought to be quashed. +1 more

Court's answer

The writ petition was disposed of by directing the respondent to pass a fresh order, subject to the petitioner depositing 50% of the disputed tax confirmed vide the impugned order dated 27.08.2024, within 30 days from the date of receipt of a copy of the order.

Ratio / Principle

Bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered, on the footing that no amount other than that demanded under the impugned order is in arrears.

Key takeaways

On the petitioner's failure to comply with the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if the writ petition had been dismissed in limine.ratio¶43
Before passing any such (fresh) order, the respondent shall give due notice to the petitioner.ratio¶47

Detailed headnote1 paragraphs

MADRAS HIGH COURT (C. Saravanan, J.) — W.P.No.45225 of 2025 and connected W.M.P.No.50375 of 2025, decided 26.11.2025 — Indirect taxation/GST — Attachment of bank account. Writ of certiorarified mandamus under Article 226 by a Hosur trader challenging a demand order dated 27.08.2024 (GSTIN /33ACSPS8692Q1Z7/2019/2020, Ref.No.ZD330824246173H) passed by the Commercial Tax Officer, Hosur South-II, and seeking defreezing of its Indian Bank account No.6158478814. Disposed of at admission with the consent of counsel: the respondent was directed to pass a fresh order subject to the petitioner depositing 50% of the disputed tax confirmed by the impugned order within 30 days of receipt of the order copy; the bank attachment was ordered to be lifted subject to that deposit, no amount other than that demanded under the impugned order being in arrears; on default, the respondent may recover the tax in accordance with law as if the writ had been dismissed in limine; due notice shall precede any fresh order. No costs; connected Writ Miscellaneous Petition closed.

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.45225 of 2025

and

W.M.P.No. 50375 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.

1.The Deputy Commissioner of Appeals (ST) Combined Commercial Tax Building

2nd floor, Pitchards Road

Hasthampati, Salem – 636 007

The Commercial Tax Officer Hosur South-II Outer Ring Road, CT Block Hosur 635 109

3.The Manager

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Indian Bank

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.ZD330824246173H) on the file of the 2nd respondent dated 27.08.2024 and quash the same and direct the 3rd 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.

This Writ Petition is being disposed of at the time of admission

with the consent of the learned counsel for the Petitioner and the learned

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Government Advocate for the Respondents 1 and 2.

This Writ Petition stands disposed by directing the respondent to

pass a fresh order subject to the petitioner depositing 50% of the disputed tax

confirmed vide impugned order dated 27.08.2024 within a period of 30 days

from the date of receipt of a copy of this order.

It is made clear that bank attachment shall be lifted subject to the

deposit of 50% of the disputed tax as ordered above and no other amount is in

arrears barring the amount demanded under the impugned Order.

In case the Petitioner fails to comply with any of the 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.

Needless to state, before passing any such order, the Respondent

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shall give due notice to the Petitioner.

This Writ Petition stands disposed of with the above observations.

No costs. Connected Writ Miscellaneous Petition is closed.

26.11.2025 (2/2)

Neutral Citation : Yes / No

gv

C.SARAVANAN, J.

gv

To:

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1.The Deputy Commissioner of Appeals (ST) Combined Commercial Tax Building

2nd floor, Pitchards Road

Hasthampati, Salem – 636 007

The Commercial Tax Officer Hosur South-II Outer Ring Road, CT Block Hosur 635 109

3.The Manager Indian Bank Eswar Nagar, Bye Pass Road Hosur – 635 109

W.P.No.45225 of 2025

and

W.M.P.No. 50375 of 2025

26.11.2025

(2/2)

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