Ansa Enterprises v. The Assistant Commissioner
MADRAS HIGH COURT (Single Judge – Senthilkumar Ramamoorthy, J.)
Case brief
What is this about?
Madras High Court (Justice Senthilkumar Ramamoorthy, 21-07-2026) disposes of WP No. 25761 of 2026 filed by Ansa Enterprises (prop. Meeran Moideen) against the Assistant Commissioner, Chrompet Assessment Circle, challenging an order dated 29.12.2025 in Form DRC-07 (Ref. No. ZD3312254358494 / FY 2021-2022) passed under Section 73 of the TNGST Act, 2017, on grounds of breach of natural justice. Court sets aside the impugned order subject to verification and confirmation that about 90% of the tax demand was recovered; remands for reconsideration with a reasonable opportunity and a fresh order within three months from verification of recovery; raises any bank-account attachment tied to the impugned order subject to that condition; connected WMPs closed; no costs.
What did the court decide?
Impugned DRC-07 order set aside subject to confirmation that 90% of the tax demand was recovered; matter remanded for reconsideration with a reasonable opportunity to the petitioner and a fresh order to be issued within three months from verification of the recovery; any bank-account attachment relating to the impugned order to stand raised on fulfilment of the condition; connected miscellaneous petitions closed; no order as to costs.