WP No. 24398 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24398 of 2026 and WMP.No.26587 of 2026 Shri Ram Alloys Rep by its Proprietrix Smt Ramila Devi, S.No.32, Thillai Nagar, Echanari, Coimbatore – 641021. ..Petitioner Vs 1. The State Tax Officer Podanur Assessment circle Coimbatore, Tamilnadu. 2. The State Tax Officer (ST) (FAC) Avarampalayam Assessment Circle, Coimbatore, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records pertaining to the impugned order in GSTIN:33EKAPD5743R1ZV/2022-2023 dated 28.10.2025 along with Form GST DRC-07 passed by the 1st Respondent and consequential bank attachment / recovery proceedings initiated by the second respondent in Form GST DRC – 13 dated 03.02.2026 under Section 79(1)(c) of the TNGST Act, 2017 attaching petitioner’s bank account for a sum of Rs.26,34,412/- to quash the same as arbitrary, ex parte, contrary to law, violative of principles of natural justice. For Petitioner: Mr. Shravan Kochar For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24398 of 2026 __________ Page2 of 4 ORDER An order in original dated 28.10.2025 and the consequential recovery proceedings dated 03.02.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% 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 25% 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. 24398 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 07-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The State Tax Officer Podanur Assessment circle Coimbatore, Tamilnadu. 2.The State Tax Officer (ST) (FAC) Avarampalayam Assessment Circle, Coimbatore, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 24398 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24398 of 2026 and WMP.No.26587 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis