WP No. 27721 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.27721 of 2026 and W.M.P.Nos.30387 and 30388 of 2026 NM Amusement Rep. by its proprietor, Zahoor Mohammed Mustaque Ahamed No. 24, 154, Gopallapuram, 2nd Main Road, Hindhu College, Chennai 600072 ..Petitioner(s) Vs The Deputy Commercial Tax Officer Avadi Assessment Circle, Avadi - Tiruvallur, Integrated Commercial taxes Building (Tiruvallur Division) 1st Floor, Elephant Gate Bridge Road, Vepery, Chennai 03 ..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 records in assessment orders issued by the respondent in GSTIN 33CBCPM9874R1ZP, the reference no. ZD331225462073Q passed on 31.12.2025 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(s): Mr.R.Prabhakaran https://www.mhc.tn.gov.in/judis WP No. 27721 of 2026 __________ Page2 of 5 For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER Assessment order is impugned primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the sole respondent. 3. 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. https://www.mhc.tn.gov.in/judis WP No. 27721 of 2026 __________ Page3 of 5 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. 29-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To. The Deputy Commercial Tax Officer Avadi Assessment Circle, Avadi - Tiruvallur, Integrated Commercial taxes Building (Tiruvallur Division) 1st Floor, Elephant Gate Bridge Road, Vepery, Chennai 03 https://www.mhc.tn.gov.in/judis WP No. 27721 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS W.P No. 27721 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis WP No. 27721 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis