WP No. 26164 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26164 of 2026 and WMP.No.28569 of 2026 G Sathish Das No. 4, 2nd Street, Sylvan Lodge Colony, Kellys, Chennai – 10. ..Petitioner Vs 1. The Assistant Commissioner Thiruverkadu Assessment Circle, No.12, Azhagiri Street, Thenpazhani Nagar, Kolathur, Chennai-99. 2. The Sub registrar Kundrathur. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus to direct the 1st respondent to lift impugned attachment made in the petitioner property in Document No. 7582/2016 and 7583/2016 dated 02.06.2026 and consequently direct the 2nd respondent to delete the entries made in the encumbrance certificate against the petitioner property and the same being illegal invalid without authority of law and violated the principles natural justice. For Petitioner: Mr. D. Vijayakumar For Respondents: Mr. R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26164 of 2026 __________ Page2 of 4 ORDER Aggrieved by the attachment of two immovable properties settled in favour of the petitioner under document nos.7582/2016 and 7583/2016, the petitioner has approached this Court. 2. Pursuant to assessment orders in relation to SGS Detergents Products Private Limited, recovery measures were initiated under Section 79 of applicable GST enactments and communications were addressed to the jurisdictional Sub-registrar to attach the properties of the directors of the corporate entity, namely, Thiru. S.G. Sekar and Thiru. G. Sandeep Das. The petitioner is the son of Thiru. S.G. Sekar. Although the communications from the GST Department called upon the Sub-registrar to attach the properties of Thiru. S.G. Sekar and Thiru. G. Sandeep Das, it appears that the property of the petitioner was attached probably because it falls in the same survey number. 3. Upon obtaining written instructions, Mr. R. Sethu Prabakaran, who appears on behalf of the respondents, confirms that this attachment was made erroneously. 4. Therefore, the impugned attachment in respect of the property conveyed under document nos.7582/2016 and 7583/2016 is raised. The second https://www.mhc.tn.gov.in/judis WP No. 26164 of 2026 __________ Page3 of 4 respondent is directed to take necessary steps to efface the entries relating to the attachment from the encumbrance certificate. This action shall be completed within 30 days from the date of receipt of a copy of this order. 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. 29-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Assistant Commissioner Thiruverkadu Assessment Circle, No.12, Azhagiri Street, Thenpazhani Nagar, Kolathur, Chennai-99. 2. The Sub registrar Kundrathur. https://www.mhc.tn.gov.in/judis WP No. 26164 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26164 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis