WP No. 25626 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25626 of 2026 and WMP.Nos.27971 & 27972 of 2026 SS Ryders India Private Limited Rep. by its Director Sundaram Suresh, Shop No. 3, NPM Complex, Bangalore Road, Irungattukottai, Kancheepuram -602117. ..Petitioner Vs The Commercial Tax Officer, Sriperumbudur Assessment circle Sriperumbudur - Kancheepuram, integrated GST Building, no.4/109, Chennai-Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee-600123. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for records in assessment orders issued by the respondent in GSTIN 33AATCS8733L1ZL, the reference no. ZD331225100494V passed on 06.12.2025 and quash and revoke the bank attachment same as illegal, arbitrary and in violation of principles of natural justice, consequentially directing the respondent to consider on merits and pass a fresh order after affording an opportunity of being heard. For Petitioner: Mr. M.Thilakarasan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25626 of 2026 ORDER An order dated 06.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 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 shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25626 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. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer, Sriperumbudur Assessment circle Sriperumbudur - Kancheepuram, integrated GST Building, no.4/109, Chennai-Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee-600123. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25626 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25626 of 2026 and WMP.Nos.27971 & 27972 of 2026 15-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis