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R. KUMARESAN vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
I.m. Siddartha Ramarajan
Res. Counsel
J.k. Jeyaseelan

Petitioner / Applicant

R. KUMARESAN
Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 5, 2025
Order No.

W. P. (MD)No. 3309 of 2025 And W. M. P. (MD)Nos. 2311 and 2312 of 2025

Citation

2025(2) TAXREPLY 12440
Original Order
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ORDER

ORDER This Writ Petition has been filed seeking to quash the impugned orders passed by the second respondent under Section 73 of CGST Act in Form GST DRC-07, bearing Ref No:ZD330824226262M, dated 25.08.2024 and consequentially, de-freeze the Bank Account No.276507305755555, maintained with the third respondent and restrain the respondents 1 and 2 from proceeding with any further recovery process pursuant to the above impugned order under Form GST DRC-07, bearing Ref No:ZD330824226262M, dated 25.08.2024, passed by the second respondent. 2. Heard both sides. With the consent of both sides, this Writ Petition is disposed of, at the admission stage itself. 3. The petitioner submits that following the issuance of a show cause notice, dated 30.05.2024, the second respondent issued multiple reminder notices, namely, Reminder Notice-1 dated 03.07.2024, Reminder Notice-2 dated 23.07.2024 and Reminder Notice-3 dated 05.08.2024. Subsequently, the second respondent conducted proceed....

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