Skip to content

The research platform for Indian law — judgements, legislation and the citations between them. Free to search, with the original document behind every result.

A product of LawSathi.

Research

Search Legislation Research tools

Browse

Courts Case types Topics Most-cited judgements Sources

LawSathi

Practice platform Blog

© 2026 LawSathiTerms PrivacyResearch aid, not the official record.

M/S.Jainam Steels, Vs Office Of The Assistant… — GST and Indirect Tax | Madras HC (2026)

Home
Madras HC
2026
M/S.Jainam Steels, Vs Office Of The Assistant CommisM/S.Jainam Steels, v. Office Of The Assistant Commissioner(S

Dismissed¶¶26

M/S.Jainam Steels, v. Office Of The Assistant Commissioner(St)

Madras HC4 Mar 2026WP/13307/2024

Case brief

AI extract

What is this about?

GST recovery notice; attachment of bank account under Section 79 of TN GST Act/CGST Act 2019; Section 161 rectification application filed 27.04.2023 pending when notice issued; rectification applications rejected 27.01.2025; assessment orders dated 03.02.2023 (2018-19) and 07.02.2023 (2019-20); writ of certiorari under Article 226 of the Constitution of India; Madras High Court; Jainam Steels; disposed at admission with consent; writ petition dismissed with liberty to pursue statutory remedies; no costs; connected W.M.P.Nos.14460 and 14461 of 2024 closed; Government Advocate (Puducherry).

What did the court decide?

Liberty to the petitioner to work out the remedy against the assessment year and the rectification order in the manner known to law; no costs awarded; connected miscellaneous petition (W.M.P.Nos.14460 and 14461 of 2024) closed.

Why is it important?

The writ petition stands dismissed, with liberty to the petitioner to work out its remedy against the assessment year and the rectification order in the manner known to law; no costs; the connected miscellaneous petition is closed. ¶¶26

What the court decided

AI extract

Outcome

Liberty to the petitioner to work out the remedy against the assessment year and the rectification order in the manner known to law; no costs awarded; connected miscellaneous petition (W.M.P.Nos.14460 and 14461 of 2024) closed.

Issue for consideration

Whether the impugned recovery notice dated 23.02.2024 issued under Section 79 of the TN GST Act/CGST Act 2019 seeking attachment of the petitioner's bank account is liable to be quashed, having been issued without awaiting disposal of the rectification application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act.

Court's answer

The writ petition stands dismissed, with liberty to the petitioner to work out its remedy against the assessment year and the rectification order in the manner known to law; no costs; the connected miscellaneous petition is closed.

Detailed headnote1 paragraphs

Madras High Court (C.SARAVANAN, J.), disposing of W.P.No.13307 of 2024 (M/s. Jainam Steels v. Office of the Assistant Commissioner (ST), Broadway Assessment Circle) at the admission stage with the consent of both counsel, dismissed the petition. The petitioner had challenged a recovery notice dated 23.02.2024 issued under Section 79 of the TN GST Act/CGST Act 2019 seeking attachment of its bank account to recover amounts confirmed by orders dated 03.02.2023 (tax period 2018-19) and 07.02.2023 (tax period 2019-20), contending that the notice issued while a Section 161 rectification application filed on 27.04.2023 was pending. The learned Government Advocate (Puducherry) submitted that the rectification applications had been rejected as not maintainable by order dated 27.01.2025. The Court dismissed the writ petition with liberty to the petitioner to work out its remedy against the assessment year and the rectification order in the manner known to law, and closed connected W.M.P.Nos.14460 and 14461 of 2024. No costs.

A

W.P.No.13307 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.03.2026

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.13307 of 2024

and W.M.P.Nos.14460 and 14461 of 2024

M/s.Jainam Steels Rep by its Proprietor, Mr.Pintu

... Petitioner

Vs.

Office of the Assistant Commissioner (ST) Broadway Assessment Circle, Integrated Building for Commercial Taxes Department, Chennai North Division, No.32, Elephant Gate Police Station, Walltax Road, Vepery, Chennai-3. ... Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned Notice dated 23.02.2024 for the FY April 2019 to March 2020, April 2018 to March 2019, July 2017 to March 2018 came to be passed by the Office of the respondent as per the provisions under Section 79 of the TN GST Act/CGST Act 2019, seeking for attachment of petitioner firms bank account and thereon and quash the same as illegal, arbitrary and devoid of merits.

1/4

https://www.mhc.tn.gov.in/judishttps://www.mhc.tn.gov.in/judis

W.P.No.13307 of 2024

For Petitioner : Mr.Ramesh Kumar Chopra For Respondent : Mrs.K.Vasantha Mala Government Advocate (Puducherry)

ORDER

Mrs.Vasantha Mala, learned Government Advocate (Puducherry) takes notice for the Respondent.

This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

In this Writ Petition, the Petitioner has challenged the impugned recovery notice dated 23.02.2024, whereby the amount confirmed by orders dated 03.02.2023 passed for the tax period 2018-19 and order dated 07.02.2023 for the tax period 2019-20 has been demanded.

It is the specific case of the petitioner is that the impugned recovery notice has been issued even without awaiting for the disposal of the application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act against the aforesaid orders dated 03.02.2023 and 07.02.2023.

2/4

https://www.mhc.tn.gov.in/judishttps://www.mhc.tn.gov.in/judis

W.P.No.13307 of 2024

The learned Government Advocate appearing for the respondent submits that the rectification applications were not maintainable and had been rejected by an order dated 27.01.2025. As such, no scope for granting any relief in so far as impugned recovery notice is concerned. However, liberty is given to the petitioner to work out the remedy against the assessment year and rectification order in the manner known to law.

Writ Petition stands dismissed with the above liberty. No costs. Consequently, the connected miscellaneous petition is closed.

04.03.2026

Vv

Neutral Citation : Yes / No

To:

Office of the Assistant Commissioner (ST) Broadway Assessment Circle, Integrated Building for Commercial Taxes Department, Chennai North Division, No.32, Elephant Gate Police Station, Walltax Road, Vepery, Chennai-3.

3/4

https://www.mhc.tn.gov.in/judishttps://www.mhc.tn.gov.in/judis

W.P.No.13307 of 2024

C.SARAVANAN, J.

Vv

W.P.No.13307 of 2024 and W.M.P.Nos.14460 and 14461 of 2024

04.03.2026

4/4

https://www.mhc.tn.gov.in/judishttps://www.mhc.tn.gov.in/judis

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the impugned recovery notice dated 23.02.2024 issued under Section 79 of the TN GST Act/CGST Act 2019 seeking attachment of the petitioner's bank account is liable to be quashed, having been issued without awaiting disposal of the rectification application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act.medium confidence¶¶21
The court held
The writ petition stands dismissed, with liberty to the petitioner to work out its remedy against the assessment year and the rectification order in the manner known to law; no costs; the connected miscellaneous petition is closed.ratio¶¶26

Statutes considered

3 provisions across 3 enactments

AI extract

Constitution of IndiaArticle 226¶¶12
TN GST Act/CGST Act 2019Section 79¶¶12
respective GST Enactment ActSection 161¶¶21

Procedural history

How this case reached the court

AI extract

Order under challenge
Recovery notice dated 23.02.2024 issued under Section 79 of the TN GST Act/CGST Act 2019 seeking attachment of the petitioner firm's bank account, demanding amounts confirmed by orders dated 03.02.2023 (tax period 2018-19) and 07.02.2023 (tax period 2019-20).¶¶12
Office of the Assistant Commissioner (ST), Broadway Assessment Circle, Commercial Taxes Department, Chennai North Division · 23.02.2024
Prior proceeding
Assessment/demand orders dated 03.02.2023 (tax period 2018-19) and 07.02.2023 (tax period 2019-20) confirming the amounts subsequently sought in the recovery notice.¶¶20
Prior proceeding
Rectification application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act against the orders dated 03.02.2023 and 07.02.2023; the petitioner's case is that the recovery notice was issued before its disposal.¶¶21
Prior proceeding
As submitted by the learned Government Advocate for the respondent, the rectification applications were held not maintainable and rejected by order dated 27.01.2025.¶¶25

Parties & counsel

AI extract

petitioner
M/s.Jainam Steels Rep by its Proprietor, Mr.Pintu¶¶8
Ramesh Kumar Chopra
respondent
Office of the Assistant Commissioner (ST) Broadway Assessment Circle, Integrated Building for Commercial Taxes Department, Chennai North Division, No.32, Elephant Gate Police Station, Walltax Road, Vepery, Chennai-3.¶¶11
K.Vasantha Mala

Coram

AI extract

C.SARAVANANauthor¶¶5

Case details

As recorded by the court registry

Court: Madras HC
Decided on: 4 Mar 2026 · March
Registered: 8 May 2024
Case no.: WP/13307/2024
CNR: HCMA010873432024
Topic: GST and Indirect Tax
Bench: C. Saravanan
Disposal: DISMISSED
Case type: W.P.

Similar cases

Judgements on the same questions, provisions and authorities, from every court

Finding judgements on the same questions…

More from C. Saravanan

M/s.Jammi Pharmaceuticals Private Limited Vs The Superintendent Range -Ii
3 Mar 2026
Muthuram Traders Vs Deputy State Tax Officer -I (St)
3 Mar 2026
Raj Waterscape Properties Private Limited Vs State Tax Officer Group Xi
3 Mar 2026
Velan Hotels Ltd. Vs The Government of Tamilnadu
4 Mar 2026
Vadachennaiyil Vazhum Thiruchendur Srivaikundam Sathankulam Talukka Nadargal Vs the Deputy Commissioner (Ct)
4 Mar 2026
Hussain Electricals Vs The State Tax officer
4 Mar 2026

Cite this judgement

M/S.Jainam Steels, v. Office Of The Assistant Commissioner(St), WP/13307/2024 (MAD), decided on 4 March 2026.

The Madras High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes3

Constitution of IndiaArticle 226
TN GST Act/CGST Act 2019Section 79
respective GST Enactment ActSection 161

View all statutes

Procedural history4

Recovery notice dated 23.02.2024 issued under Section 79 of the TN GST Act/CGST Act 2019 seeking attachment of the petitioner firm's bank account, demanding amounts confirmed by orders dated 03.02.2023 (tax period 2018-19) and 07.02.2023 (tax period 2019-20).Office of the Assistant Commissioner (ST), Broadway Assessment Circle, Commercial Taxes Department, Chennai North Division · 23.02.2024
Assessment/demand orders dated 03.02.2023 (tax period 2018-19) and 07.02.2023 (tax period 2019-20) confirming the amounts subsequently sought in the recovery notice.
Rectification application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act against the orders dated 03.02.2023 and 07.02.2023; the petitioner's case is that the recovery notice was issued before its disposal.

View full history

Bench / Coram

C.SARAVANAN

Parties & counsel