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Ms Gnanasekaran v. State Tax Officer

Madras HC14 May 2026WP/19450/2026

Case brief

AI extract

What is this about?

Madras HC disposes of WP Nos. 19450 & 19493 of 2026 challenging GST DRC-07 orders dated 22.12.2025 (FY 2021-22, GSTIN 33AFEPG3698D1ZM) and bank attachment dated 10.04.2026 with DRC-13 annexure; appeal limitation elapsed; liberty to appeal within 90 days to Deputy Commissioner (ST), Kancheepuram Assessment Circle; delay condoned and appeal decided on merits on payment of 10% of pending tax liability; bank attachment lifted on payment; no costs.

What did the court decide?

Liberty to prefer an appeal within 90 days before the Deputy Commissioner (ST), Kancheepuram Assessment Circle; delay to be condoned and the appeal disposed of on merits and in accordance with law on payment of 10% of the pending tax liability; bank attachment to be lifted on such payment. Writ petitions disposed of with no costs; connected miscellaneous petitions closed.

Ms Gnanasekaran Vs State Tax Officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the writ petitions challenging the Form GST DRC-07 orders dated 22.12.2025 and the consequential bank attachment order dated 10.04.2026 should be set aside, given that an appeal remedy exists but the limitation period for filing the appeal has already elapsed.

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Court's answer

An appeal remedy was available to the petitioner, but the limitation period for filing the appeal had already elapsed, the order having been passed on 22.12.2025; the Court therefore proceeded by way of disposal with directions rather than dismissing the petitions outright.

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Ratio / Principle

Liberty was given to the petitioner to prefer an appeal against the impugned orders before the Deputy Commissioner (ST), Kancheepuram Assessment Circle, 1st Floor, Commercial Tax Office, Collectorate Campus, Kancheepuram - 631 501, within 90 days from receipt of a copy of the order.

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Key takeaways

On receipt of the appeal, the Deputy Commissioner / GST authority shall condone the delay in filing the appeal and dispose of the same on merits and in accordance with law on payment of 10% of the pending tax liability.ratio¶29
On such payment of 10% of the pending tax liability, the bank attachment shall also be lifted.ratio¶29

Detailed headnote1 paragraphs

Madras High Court (L.Victoria Gowri J.) disposed of WP Nos. 19450 and 19493 of 2026, in which the petitioner challenged two Form GST DRC-07 demand orders dated 22.12.2025 (Ref. Nos. ZD331225341910Q and ZD331225342194P) for FY 2021-22 under GSTIN 33AFEPG3698D1ZM, and the consequential bank attachment order dated 10.04.2026 with annexure in Form GST DRC-13 issued to the petitioner's banker (Tamil Nadu Mercantile Bank Ltd.). Finding that an appeal remedy existed but the limitation period had elapsed, the Court granted liberty to appeal within 90 days to the Deputy Commissioner (ST), Kancheepuram Assessment Circle, directed that the delay be condoned and the appeal be disposed of on merits and in accordance with law on payment of 10% of the pending tax liability, and ordered that the bank attachment be lifted on such payment. No costs; connected miscellaneous petitions closed.

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WP No. 19450 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 14-05-2026

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CORAM

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THE HON'BLE MRS.JUSTICE L.VICTORIA GOWRI WP Nos. 19450 and 19493 of 2026 AND

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WMP Nos. 20734, 20770, 20774 and 20776 OF 2026

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M.S. Gnanasekaran Represented by its Proprietor Mr V.C.Gnanasekaran No.5, NA, K.T.S.Mani Street, Kancheepuram 631501

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..Petitioner in all W.Ps

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State Tax Officer Kancheepuram assessment circle, 1st floor, Commercial tax office, Collectorate campus, Kancheepuram 631 501.

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The Bank Manager Tamil Nadu Mercantile Bank Ltd., No.40A, Vanigar Street, Kancheepuram 631501

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..Respondents in all W.Ps

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Prayer in W.P.No.19450 of 2026 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari to call for the impugned Order dated 22.12.2025 in Form GST DRC-07 bearing reference No. ZD331225341910Q together with its annexure passed by the 1st Respondent in Petitioners GSTIN 33AFEPG3698D1ZM for the FY 2021-22 and consequential impugned order of bank attachment in GSTIN/33AFEPG3698D1ZM/2025-2026 dated 10.04.2026 and annexure in FORM GST DRC-13 issued by the 1st respondent to the 2nd respondent and quash the same.

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Prayer in WP No. 19493 of 2026 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari to call for the

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Page 1 of 4

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

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WP No. 19450 of 2026

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records of the impugned Order dated 22.12.2025 in Form GST DRC-07 bearing reference No. ZD331225342194P together with its annexure passed by the 1st Respondent in Petitioners GSTIN 33AFEPG3698D1ZM for the FY 2021-22 and consequential impugned order of bank attachment in GSTIN/33AFEPG3698D1ZM/2025-2026 dated 10.04.2026 and annexure in FORM GST DRC-13 issued by the 1st respondent to the 2nd respondent and quash the same.

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For Petitioner : Mr.E.Sathiyaraj For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader – for R1

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Order

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These writ petitions are filed challenging the orders dated 22.12.2025 in Form GST DRC-07 and the consequential order of bank attachment in annexure Form GST DRC-13 dated 10.04.2026.

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Learned counsel for the petitioner submits that pursuant to the show cause notices in DRC-01 dated 05.06.2025, the petitioner filed his reply on 12.09.2025. However, the impugned orders were issued without considering the explanations offered by the petitioner and therefore seeks the indulgence of this Court in setting aside the impugned orders.

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Learned Additional Government Pleader appearing for the first respondent

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submits that the impugned orders were passed only after giving an opportunity of hearing to the petitioner and there is a way out by filing an appeal before the

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Page 2 of 4

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

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WP No. 19450 of 2026

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second respondent / GST Authority viz., Deputy Commissioner (ST), Kancheepuram Assessment Circle, Kancheepuram.

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I have considered the submissions made by both sides and have perused the materials placed on record. Though there is an appeal remedy available to the petitioner, the limitation period for filing the appeal has already elapsed as the order was passed on 22.12.2025. Hence, this Court is inclined to dispose of this writ petition by giving liberty to the petitioner to prefer an appeal against the impugned orders before the Deputy Commissioner (ST), Kancheepuram Assessment Circle, 1st Floor, Commercial Tax Office, Collectorate Campus, Kancheepuram - 631 501 within a period of 90 days from the date of receipt of a copy of this order. On receipt of such appeal, the Deputy Commissioner / GST authority stated supra shall condone the delay in filing the appeal and dispose of the same on merits and in accordance with law on payment of 10% of the pending tax liability. On such payment, the bank attachment shall also be lifted.

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