WP No. 25281 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25281 of 2026 and WMP.Nos.27568, 27571 & 27573 of 2026 M/s.Essar Seeds Rep. By its Proprietor Arumugam Tharani, 1016/542, Natesa Iyyer colony, Attur, Salem,Tamil Nadu- 636 102. ..Petitioner Vs 1.State Tax Officer(FAC) office of the Commercial Tax Office, Attur (Town) Circle, Salem- II, Salem, Tamil nadu. 2.The Branch Manager Union Bank of India, No.392, Rajkrishna Shopping Complex, Salem Cuddalore Main Road, Attur - 636102, Tamilnadu. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of 1st Respondent in the impugned Order in GSTIN/33ADCPT3817B1ZY / 2021- 22 dated 17.12.2025 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD331225280397A dated 17.12.2025 for the tax period April 2021 to March 2022, quash the same as being contrary to the provision of CGST Act, 2017. For Petitioner: Adv. S.Rajendran For R1: Ms. G. Dhana Madhri Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25281 of 2026 ORDER An order dated 17.12.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25281 of 2026 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.State Tax Officer(FAC) office of the Commercial Tax Office, Attur (Town) Circle, Salem- II, Salem, Tamil nadu. 2.The Branch Manager Union Bank of India, No.392, Rajkrishna Shopping Complex, Salem Cuddalore Main Road, Attur - 636102, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25281 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25281 of 2026 and WMP.Nos.27568, 27571 & 27573 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis