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Tvl.Starwin Labels v. The Assistant Commissioner (St)

Madras HC2 Jul 2026WP/23694/2026

Case brief

AI extract

What is this about?

GST assessment order under Section 73, TNGST Act 2017 dated 10.12.2025 (DRC-07, Ref. ZD3312251457976, FY 2021-22) set aside for want of hearing; matter remanded on condition of remitting 25% of disputed tax demand within thirty days; fresh order within three months; attachment of petitioner's bank accounts with Canara Bank to stand raised on compliance; Starwin Labels, Tiruppur; writ of certiorarified mandamus under Article 226; Madras High Court, 02-07-2026.

What did the court decide?

Impugned order dated 10.12.2025 set aside and matter remanded for re-consideration, subject to remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after affording reasonable opportunity; bank attachment to stand raised on fulfilment of the condition. ¶33

Tvl.Starwin Labels Vs The Assistant Commissioner (St) — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the order dated 10.12.2025 issued under Section 73 of the TNGST Act, 2017 is liable to be set aside on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. +1 more

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Court's answer

On perusal of the impugned order, the Court found that the order dated 10.12.2025 was issued without hearing the petitioner.

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Ratio / Principle

Subject to remittance of 25% of the disputed tax demand within thirty days from receipt of a copy of the order, the impugned order is set aside and the matter is remanded for re-consideration.

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Key takeaways

After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.ratio¶32
Subject to fulfilment of the remittance condition, the bank attachment shall stand raised.ratio¶32
The writ petition is disposed of on the above terms; connected writ miscellaneous petitions are closed; no order as to costs.ratio

Detailed headnote1 paragraphs

MADRAS HIGH COURT (Senthilkumar Ramamoorthy, J.) - WP No. 23694 of 2026 and W.M.P.Nos.25660 & 25663 of 2026, decided 02-07-2026. TVL.Starwin Labels v. The Assistant Commissioner (ST), Tiruppur rural-1 assessment circle and The Bank Manager, Canara Bank. An order dated 10.12.2025 under Section 73 of the TNGST Act, 2017 (Reference No. ZD3312251457976, GSTIN 33ACZFS8239G1ZF / FY 2021-22) with Form GST DRC-07 summary, along with a consequential order dated 24.04.2026, was challenged under Article 226 of the Constitution on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. The Court found on perusal of the impugned order that it was issued without hearing the petitioner. The writ petition was disposed of by setting aside the impugned order and remanding the matter, subject to the petitioner remitting 25% of the disputed tax demand within thirty days; a fresh order is to be issued within three months from the date of remittance after providing a reasonable opportunity; and, subject to fulfilment of that condition, the bank attachment shall stand raised. Connected writ miscellaneous petitions closed; no order as to costs.

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WP No. 23694 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 02-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 23694 of 2026 and W.M.P.Nos.25660 & 25663 of 2026

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TVL.Starwin Labels Represented by its Partner, Mr. T.Sricharan, 221, Jai Nagar, 4th Street, Maniyaram Palayam, Kangayam Road, Tiruppur, Tamilnadu - 641606.

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..Petitioner(s)

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The Assistant Commissioner (ST) Tiruppur rural-1 assessment circle, no.16, emperor building, Indra nagar, 1st street, avinashi road, tiruppur, Tamilnadu – 641602.

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The Bank Manager Canara Bank,45, Thirumalai Nagar, Kangeyam Road, Tiruppur Nallur, Tamilnadu - 641604.

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records on the files of the 1st Respondent herein in GSTIN 33ACZFS8239G1ZF / FY 2021-22 dated 10.12.2025, Order under section 73 of the TNGST Act, 2017 and the summary of the order in Form GST DRC-07 both dated 10.12.2025 issued in Reference No. ZD3312251457976 and consequential order passed in Roc.No.33ACZFS8239G1ZF/2021-04-01 to 2022-03-31 dated 24.04.2026 and quash the same and consequently direct the

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Page1 of 4

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

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WP No. 23694 of 2026

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1st respondent to lift the attachment of the petitioners Bank Accounts associated

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with PAN Number ACZFS8239G, BHQPM3686Q and FAKPS7840R held by

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the petitioner in the 2nd respondent bank.

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For Petitioner(s): M/s.Jayaprathap.A.N.R For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1

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ORDER

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An order dated 10.12.2025 is challenged primarily on the ground that the

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petitioner did not have a reasonable opportunity to submit supporting documents.

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Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the 1st respondent.

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On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

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On instructions, learned counsel for the petitioner agrees to remit 25%

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of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

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Page2 of 4

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

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WP No. 23694 of 2026

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Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment shall stand raised.

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The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

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02-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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The Assistant Commissioner (ST) Tiruppur rural-1 assessment circle, no.16, emperor building, Indra nagar, 1st street, avinashi road, tiruppur, Tamilnadu – 641602.

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