WP No. 26862 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26862 of 2026 and WMP.Nos.29409 & 29423 of 2026 M/s. Udhaya Fabrication Represented by its Proprietor, Mr. Muthusamy Anandh, SF No. 310, 311, Amman Nagar, Telungupalayam, Coimbatore, Tamil Nadu - 641 039. ..Petitioner Vs 1.The Assistant Commissioner(ST)(FAC) Perur Assessment circle, 1st floor, commercial taxes building Dr.Balasundaram Road, Coimbatore-641 018. 2.The Deputy Commercial Tax Officer Perur Circle, Coimbatore-I, Coimbatore, Tamil Nadu. ..Respondents 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 and connected with Order bearing Reference No. ZD331225445842G dated 30.12.2025 passed by the 2nd respondent in Form GST DRC-07, quash the same, as being passed in violation of the principles of natural justice and unsustainable in law and consequently direct the 1st respondent to forthwith lift and release the attachment of the bank account bearing Account No.0190301000041656 held by the Petitioner with Laxmi Vilas Bank Ltd., West R.S. Puram, Coimbatore. For Petitioner: Mr. M.Harri Viswanaath __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26862 of 2026 For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 30.12.2025 is assailed in this writ petition on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents. 3. Learned counsel for the petitioner submits that the entire tax due under the impugned order was recovered. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the entire tax demand under the impugned order has indeed been recovered, the impugned order is set aside. Consequently, the matter is remanded to the second 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 verifying and confirming the above mentioned recovery. In view of the impugned order being set aside, 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. 26862 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Assistant Commissioner(ST)(FAC) Perur Assessment circle, 1st floor, commercial taxes building Dr.Balasundaram Road, Coimbatore-641 018. 2.The Deputy Commercial Tax Officer Perur Circle, Coimbatore-I, Coimbatore, Tamil Nadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26862 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26862 of 2026 and WMP.Nos.29409 & 29423 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis