WP No. 26911 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26911 of 2026 and WMP.No.29457 of 2026 M/s U.M. Khalilullah and Co Rep by its partner Mr. S.A. Abdul Rahim No 15, XII Cross Street, Indira Nagar, Chennai 20. ..Petitioner Vs 1.The Deputy State Tax Officer (ST) Adayar Assessment Circle 2nd Floor, Room No 244 Integrated Building for commercial Taxes and Registration Department, Nandanam, Chennai 600 035. 2.The Branch Manager Indian Bank Adayar Branch No.91, First Main Road, Gandhi Nagar, Adayar, Chennai 20. ..Respondents 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 relating to the impugned order of assessment bearing Ref No.ZD3312232677767 dated 29.12.2023 passed by the 1st respondent under the provisions of Section 73 of the Act in GST DRC - 07 for the Financial year 2017 - 18 and quash the same as illegal, arbitrary, violation of natural justice consequently, direct the 2nd Respondent to remove/lift the lien marked over the Petitioner’s Current Account No. 439638229 pursuant to the communication dated 22.12.2025 issued by the 1st Respondent. For Petitioner: Mr. K Chozhan __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 26911 of 2026 For R1: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER Impugned order dated 29.12.2023 and the consequential recovery proceedings dated 22.12.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, 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 100% 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 100% 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 100% 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. 26911 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Deputy State Tax Officer (ST) Adayar Assessment Circle 2nd Floor, Room No 244 Integrated Building for commercial Taxes and Registration Department, Nandanam, Chennai 600 035. 2.The Branch Manager Indian Bank Adayar Branch No.91, First Main Road, Gandhi Nagar, Adayar, Chennai 20. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 26911 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26911 of 2026 and WMP.No.29457 of 2026 23-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis