W.P.(MD) No. 20103 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 20103 of 2026 and W.M.P.(MD) Nos.14875 & 14877 of 2026 M/s.Land Coordinates Technology Rep. by its Proprietor Shri Prakash. ... Petitioner Vs 1. The Assistant Commissioner (Audit), Office of the Assistant Commissioner of CGST and Central Excise, Audit Circle, No.1, Williams Road, Cantonment, Trichirappalli- 62 0001. 2. The Assistant Commissioner, Trichy II Division, Trichy. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus calling for the records culminating in Form GST ADT - 02 Audit Report Sl. No. 02/2025 - Group-2 dated 25.12.2025 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20103 of 2026 issued by the 1st respondent under section 79 of the CGST Act 2017 and consequential distraint notice issued by the 2nd respondent in Form GST DRC -13 dated 29/4/2026, without issuance of a show cause notice and adjudication under sections 73/74 of the Act and quash the same as being without jurisdiction, contrary to the provisions of the CGST Act, violative of Principles of Natural Justice and barred by limitation and consequently forbear the respondents from initiating any coercive recovery proceedings pursuant thereto. For petitioner : Mr. S.Ragaventhre For respondents : Mr.R.Gowrishankar Senior Standing Counsel ***** ORDER This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents. 2. The petitioner is before this Court against the impugned Audit Report pursuant to which the petitioner’s bank account has been attached. In this connection, Form DRC 13 dated 29.04.2026 has been issued. 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20103 of 2026 3. It is noticed that there is no justification in attaching the petitioner’s bank account merely because the Audit Report has been generated. It is for the petitioner to comply with the same. In case the petitioner has not agreed with the finding of the Audit Report, the only remedy available with the respondents to proceed with the issuance of the notice under Section 73/74(A) of respective GST enactments, 2017 as the case may be. 4. Therefore, this Writ Petition is disposed of by directing the respondents to proceed to issue notice under Section 73/74(A) of respective GST enactments, 2017, as the case may be. Pending adjudication of such notice, all recovery proceedings shall be kept in abeyance. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 17.07.2026 Internet : Yes / No apd 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20103 of 2026 To 1. The Assistant Commissioner (Audit), Office of the Assistant Commissioner of CGST and Central Excise, Audit Circle, No.1, Williams Road, Cantonment, Trichirappalli- 62 0001. 2. The Assistant Commissioner, Trichy II Division, Trichy. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20103 of 2026 C.SARAVANAN, J. apd W.P.(MD) No. 20103 of 2026 17.07.2026 5/5 https://www.mhc.tn.gov.in/judis