Skb Agencies vs. The Appellate Deputy Commissioner (GST)
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Before: and Dr. S.V.K.S.Thangaraj Salai,
This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate (Taxes) for the respondents. 2.When the matter was taken up for hearing, there was no representation on behalf of the petitioner. 3.The petitioner is before this Court challenging the impugned order dated 03.12.2025, whereby the proposal in the Show Cause Notice in DRC-01 dated 28.05.2025, issued for the tax period 2021-22, was confirmed after considering the petitioner's reply. 2/4 https://www.mhc.tn.gov.in/judis
The writ petition is liable to be dismissed, as only a late fee has been imposed on the petitioner on account of the petitioner's failure to file the returns within the prescribed time. Therefore, the writ petition is dismissed. The petitioner is granted three months' time to discharge the liability in terms of the impugned order. 5.Subject to the petitioner complying with the above stipulations, the attachment of the bank account of the petitioner shall also stand automatically vacated. 6.It is made clear that bank attachment shall be lifted subject to the deposit of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 18.09.2026 Internet : Yes / No NCC : Yes/No sji 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
sji To 1.The Appellate Deputy Commissioner (GST), 4th Floor, Commercial Taxes Buildings, Dr. S.V.K.S.Thangaraj Salai, Madurai – 625020. 2.The Commercial Tax Officer / The State Tax Officer, Office of the State Tax Officer, Nilakottai, Dindigul, Madurai, Tamil Nadu.
2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.