WP No. 26041 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26041 of 2026 and WMP No.28440 and 28444 of 2026 Abba Energs Private Limited Rep by its Director Mr.Ganesh Ram PT No. 8 and 9 part, Sabari Nagar, Mangadu, Kancheepuram, Tamil Nadu 600122 ..Petitioner(s) Vs 1. The Deputy State Tax Officer 2 Commercial Taxes Department Kundrathur Assessment circle No.4/109, 1st floor, Bangalore Chennai Highway Varadarajapuram Nazarathpet, Chennai-123 2. HDFC Bank Limited No98 99 Dual Gardens Mount Poonamallee Road Porur Chennai 600116 ..Respondent(s) 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 in pursuant to the impugned order in reference No.ZD331225002555U dated 01.12.2025 passed for the financial year for period 2021-2022 for the GSTIN.33AATCA5052G1ZO/2021-22 passed by the 1st respondent and quash the same and direct the 1st respondent to pass fresh orders in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 26041 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.P.Tehirumalaivasan For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 50% 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. 26041 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy State Tax Officer 2 Commercial Taxes Department Kundrathur Assessment circle No.4/109, 1st floor, Bangalore Chennai Highway Varadarajapuram Nazarathpet, Chennai-123 2. HDFC Bank Limited No.98, 99, Dual Gardens Mount Poonamallee Road Porur, Chennai 600116 https://www.mhc.tn.gov.in/judis WP No. 26041 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26041 of 2026 and WMP No.28440 and 28444 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis