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Judgment
The present Writ Petition has been filed seeking the issuance of a Writ of Certiorari to call for the records on the files of the first respondent herein in Notice in Form GST DRC-17 bearing Reference No. 33AAXFM0035C1ZL dated 30.09.2026, issued under Section 79(1)(d) read with Rule 147(4) of the GST Act, 2017, and to quash the same.
The learned counsel for the petitioner submits that the subject property is a residential house property and the petitioner is in no way connected to the defaulting partnership firm. He further submits that the partners of the said firm are the petitioner's son and daughter. However, for the tax liability of the firm, the respondent is bringing the petitioner's personal property to sale. He contends that if the property is brought to sale, it will cause irreparable hardship to the petitioner.
The learned counsel further submits that an alternative, unencumbered property is available at Plot No. 14, Door No. 1, Parameswari Colony, Kodambakkam, Chennai – 600 024, measuring 1,216 sq. ft., which may be secured instead.
Considering the facts and circumstances of the case, this Court passes the following interim order:-
There shall be an order of attachment in respect of the unencumbered property offered by the petitioner, situated at Plot No. 14, Door No. 1, Parameswari Colony, Kodambakkam, Chennai – 600 024, measuring 1,216 sq. ft.
Simultaneously, the order of attachment already operating against the subject property of the present Writ Petition shall continue until further orders.
Consequently, the first respondent is directed to defer the auction proceedings scheduled for 21.10.2026 until further orders from this Court.
Mr. R. Sethu Prabakaran, learned Government Advocate (Taxes), takes notice on behalf of the first respondent and submits that he will issue appropriate instructions to the first respondent to ensure compliance with this order.
Issue notice to respondent Nos.2 and 3, returnable by 08.12.2026. Private notice is also permitted.
Post this matter on 08.12.2026.