WP No. 25259 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. 25259 of 2026 and WMP Nos.27556 and 27557 of 2026 Rangaraju Proprietorship, AVR enterprises, 19/13 Periyakuppam Road, Kambilimedu Alapakkam, Cuddalore, Tamil Nadu- 608801 ..Petitioner(s) Vs Commercial Tax Officer Chidambaram-1 Cuddalore. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records culminating in the Impugned Order GST DRC-07 bearing Reference No. ZD3311251440034 passed by the Respondent, quash the same and consequently direct the Respondent to forthwith lift/remove the attachment over the Petitioners bank account bearing No. 614901516214 maintained with ICICI Bank, Pondicherry Branch. For Petitioner(s): Mr.Chendhan T For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25259 of 2026 __________ Page2 of 4 ORDER An order dated 10.11.2025 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 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 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. 25259 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 Commercial Tax Officer Chidambaram-1 Cuddalore. https://www.mhc.tn.gov.in/judis WP No. 25259 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25259 of 2026 and WMP Nos.27556 and 27557 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis