WP No. 25234 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25234 of 2026 and WMP Nos.27531 and 27532 of 2026 MS Sripath Enterprises Private Limited Represented by its Director K Giridharan, Ground Floor, No.1/L, G-10, Blackers Road, Chinthadripet, Chennai- 600002 ..Petitioner(s) Vs Assistant commissioner(ST)(FAC) Pammal Assessment circle Room No.204, 2nd floor No.46,Greenways Road Taluk office building, RA Puram Chennai-600 028 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for records relating to the impugned order Form DRC-07 bearing ZD331225296290I dated 18.12.2025 along with the detailed order GSTIN 33AAXCS8084J1ZH /2021-2022 dated 18.12.2025 passed by the Respondent and quash the same. For Petitioner(s): M/s.K Aarthy For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25234 of 2026 __________ Page2 of 4 ORDER An order dated 18.12.2025 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.Learned counsel for the petitioner submits that the petitioner’s bank account has been attached. She submits further that 25% of the disputed tax demand under the impugned order may be appropriated from and out of said bank account and the attachment be raised thereafter. She has made an endorsement to this effect. 4.Subject to the respondent appropriating 25% of the disputed tax demand under the impugned order from and out of the petitioner’s attached bank account, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of appropriation of 25% of the disputed tax demand from the petitioner’s bank account. https://www.mhc.tn.gov.in/judis WP No. 25234 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To Assistant commissioner(ST)(FAC) Pammal Assessment circle Room No.204, 2nd floor No.46,Greenways Road Taluk office building, RA Puram Chennai-600 028 https://www.mhc.tn.gov.in/judis WP No. 25234 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25234 of 2026 and WMP Nos.27531 and 27532 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis