WP No. 25204 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25204 of 2026 and WMP.Nos.27482 & 27483 of 2026 Mr.Gajendran Sathyanarayanan Proprietor of Jai Durga Cargo Movers, No.86/2, Perumal Koil Street, Pudur, Ambattur, Chennai 600053. GSTIN.33BKTPS7899P2ZI. ..Petitioner Vs 1. The Deputy State Tax Officer-I Ambattur Assessment Circle, Chennai- 600 035. 2. The Bank Manager, Karur Vysya Bank, PB.No.5565, 37 whites Road, Chennai-600014. ..Respondents 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 1st respondent in reference No. ZD331125452512S dated 26.11.2025 for the F.Y 2021-22 and quash the same and a direction to the 2nd respondent to unfreeze the bank account and dispose the matter in accordance with law. For Petitioner: Mr. I.Hemnaag For R1: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25204 of 2026 __________ Page2 of 4 ORDER An order dated 26.11.2025 is 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 the first respondent. 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 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 above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order in the second respondent bank shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 25204 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy State Tax Officer-I Ambattur Assessment Circle, Chennai- 600 035. 2. The Bank Manager, Karur Vysya Bank, PB.No.5565, 37 whites Road, Chennai-600014. https://www.mhc.tn.gov.in/judis WP No. 25204 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25204 of 2026 and WMP.Nos.27482 & 27483 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis