WP No. 24099 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. 24099 of 2026 and WMP.Nos.26229 & 26230 of 2026 Tvl. K.Jayachandran Engineers and Builders Represented by its Partner Mr K Jayachandran No.388, Ground Floor, Alagesan Road, VGR Puram, Saibaba Colony, Coimbatore 641011. ..Petitioner Vs 1. Deputy State Tax Officer - 1 Mettupalayam road assessment circle, Coimbatore. 2. Assistant Commissioner (ST) Mettupalayam Road Assessment Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore 641018. 3. The Branch Manager City Union Bank Limited S.F.No.319, 1E, Mettupalayam Main Road, Opp to Pricol, Periyanaikenpalayam, Coimbatore 641020. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned Order dated 07.02.2025 in Form GST DRC-07 bearing Reference No.ZD3302250786856 along with its annexure in Petitioner’s GSTIN 33AAOFK9305J3ZO for the FY 2020-2021 passed by the 1st respondent and consequential impugned order of bank attachment in GSTIN/ 33AAOFK9305J3ZO / 2026 dated 29.05.2026 and annexure in FORM GST https://www.mhc.tn.gov.in/judis WP No. 24099 of 2026 __________ Page2 of 4 DRC-13 issued by the 2nd respondent to the 3rd respondent and quash the same. For Petitioner: Mr. S.Elvin Niha For R1 & R2: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER Impugned order dated 07.02.2025 and the consequential attachment order dated 29.05.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 & 2. 3. 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 to the first respondent 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 https://www.mhc.tn.gov.in/judis WP No. 24099 of 2026 __________ Page3 of 4 above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order in the third respondent bank shall stand raised. 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 1.Deputy State Tax Officer - 1 Mettupalayam road assessment circle, Coimbatore. 2.Assistant Commissioner (ST) Mettupalayam Road Assessment Circle, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore 641018. 3.The Branch Manager City Union Bank Limited S.F.No.319, 1E, Mettupalayam Main Road, Opp to Pricol, Periyanaikenpalayam, Coimbatore 641020. https://www.mhc.tn.gov.in/judis WP No. 24099 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24099 of 2026 and WMP.Nos.26229 & 26230 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis