Petitioner challenged a GST DRC-01D recovery intimation for May 2024. The Respondent confirmed the arrear tax had been paid and withdrew the DRC-13 notice for interest. Finding no further order necessary, the Court closed the writ petition with liberty to issue a fresh lawful notice if any amount is found due.
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W.P.No.639 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2026
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.639 of 2026
and
W.M.P.Nos.777 and 780 of 2026
Shri Hari Bags Pvt Ltd, Rep by its Authorized Signatory R Thiagarajan S.90, Sevuttupanapakkam, Ponneri Taluk, Village No.66, Thiruvallur – 601 206.
... Petitioner
Vs.
The Assistant Commissioner, Gummidipoondi Tiruvallur, Room No.112, Integrated Commercial Taxes Office Building complex, Elephant Gate Road, Chennai – 600 003.
... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the Respondent’s notice in Form DRC – 01D dated 26.12.2024 bearing Reference No.ZD331224230627N, issued under Section 75(12) of the TNGST Act, 2017, for the period May 2024 (financial year 2024-25), quash the same.
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W.P.No.639 of 2026
For Petitioner : Mr.Adithya Reddy For Respondent : Mrs.K.Vasanthamala Government Advocate
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice
for the Respondent.
learned Government Advocate for the Respondent.
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W.P.No.639 of 2026
enclosed a copy of a communication dated 12.12.2025 bearing Reference No.RC.No.1354/DSTO-3/2022, wherein it has been stated as follows:
“I invite your attention to this office reference in RC:No.1354/DSTO-3/2022 dated 20.08.2025. In this connection, I am to inform you that the tax person Tvl Shri Hari Bags Private Limited bearing GSTIN:33AAXCS0798K1Z1, has paid the arrear amount.
It is therefore the notice for the payment of interest amount from Tvl.Shri Hari Bags Private Limited, issued from this office in Form GST DRC – 13, dated 20.08.2025 is hereby withdrawn.”
2024 which according to the Petitioner was paid during the monthly return filed for the month of June 2024 in Form GSTR – 3B has been accepted.
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W.P.No.639 of 2026
No costs. Connected Writ Miscellaneous Petitions are closed.
09.01.2026
Neutral Citation: Yes / No jas
To:
The Assistant Commissioner, Gummidipoondi Tiruvallur, Room No.112, Integrated Commercial Taxes Office Building complex, Elephant Gate Road, Chennai – 600 003.
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W.P.No.639 of 2026
C.SARAVANAN, J.
jas
W.P.No.639 of 2026
and W.M.P.Nos.777 and 780 of 2026
09.01.2026
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1 issue framed by the court
Whether the GST DRC-01D recovery notice dated 26.12.2024 for May 2024 should be quashed after the tax was paid and the DRC-13 notice withdrawn.
3 provisions across 3 enactments
Shri Hari Bags Pvt Ltd, Rep by its Authorized Signatory R Thiagarajan
The Assistant Commissioner, Gummidipoondi Tiruvallur
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
