WP No. 24061 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24061 of 2026 and WMP.Nos.26182 & 26183 of 2026 Mu Moahan S/o.Muthusamy, Proprietor of M/s. MU. Moahan, Plot No.1798/18, I Block, 2nd street, Anna nagar West, Chennai, Tamil Nadu 600040. ..Petitioner Vs The Deputy State Tax Officer Nolambur Assessment Circle, Room No 353 Integrated Commercial Taxes building, Nandanam, Chennai 35. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the respondent pursuant to Impugned order dated 23.08.2024 bearing Reference Number: ZD330824209338C passed in GST.No. 33AINPM6933B2ZB for the financial Year 2019-2020 and quash the same as arbitrary, illegal and consequently direct the respondent to release the bank account attachment and re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh order in accordance with law. For Petitioner: Ms. D. Kalaivani For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24061 of 2026 __________ Page2 of 4 ORDER An order dated 23.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 24061 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer Nolambur Assessment Circle, Room No 353 Integrated Commercial Taxes building, Nandanam, Chennai 35. https://www.mhc.tn.gov.in/judis WP No. 24061 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24061 of 2026 and WMP.Nos.26182 & 26183 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis