WP No. 24588 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24588 of 2026 and W.M.P.Nos.26823 & 26825 of 2026 M/S.Ruah Trading Company Rep. by its partner MR.K.E.Anand Babu, No. 11, K.E.P. Garden, Varalakshmi Nagar main Road,Maduravoyul, Chennai, Tamil Nadu - 600095. ..Petitioner(s) Vs 1. The Assistant Commissioner (ST), Vanagaram Assessment Circle, Integrated GST Building, No.4/109, chennai - bangalore highways, varadharajapuram, nazarathpet, chennai – 600123. 2. The Branch Manager, Tamil Nadu Mercantile Bank, Maduravoyal Branch, Ground Floor, 4/B6, East, Ammayapan St, MMDA Colony, Maduravoyal, Chennai - 600095. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records of impugned Order dated 15.12.2025 in Form GST DRC-07 bearing Reference No. ZD331225208647H along with its annexure passed by the 1st Respondent in Petitioner’s GSTIN 33AAUFR5440F1Z2 for the FY 2021-22 and quash the same to the extent it confirms the demand and consequently raise the attachment https://www.mhc.tn.gov.in/judis WP No. 24588 of 2026 __________ Page2 of 4 of Petitioner’s Partner Mr.K.E.Anand Babus personal bank A/c. No. 208100050311202 with the 2nd Respondent. For Petitioner(s): Mr.R Anish Kumar For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 ******** ORDER An order dated 15.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the first respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 24588 of 2026 __________ Page3 of 4 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 bank attachment shall stand raised. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner (ST), Vanagaram Assessment Circle, Integrated GST Building, No.4/109, chennai - bangalore highways, varadharajapuram, nazarathpet, chennai – 600123. 2. The Branch Manager, Tamil Nadu Mercantile Bank, Maduravoyal Branch, Ground Floor, 4/B6, East, Ammayapan St, MMDA Colony, Maduravoyal, Chennai - 600095. https://www.mhc.tn.gov.in/judis WP No. 24588 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24588 of 2026 and W.M.P.Nos.26823 & 26825 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis