WP No. 31860 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31860 of 2026 and WMP.No.35037 of 2026 M/s.Everyday Banking Solutions, Rep by its Partner Sivakumar Arumugham, Sri Balaji Foundations, 2nd Floor, 5/49, B1, 3rd Cross Street, Minor Trustpuram, Choolaimedu, Chennai-600094 GSTIN : 33AAEFE7674G1ZD ..Petitioner Vs 1. The Commercial Tax Officer MMDA Colony Assessment Circle, Chennai-600 031. 2. The Bank Manager, HDFC Bank, Kodambakkam Branch, Chennai-600094. ..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 of the 1st Respondent in Reference No. ZD331225415163W, dated 27.12.2025, relating to the F.Y 2021-2022, quash the same, remand the matter to the 1st Respondent for fresh consideration in accordance with law, and consequently direct the 2nd Respondent to de-freeze the Petitioner’s bank account having account no. 50200015204217. For Petitioner: Mr. Mohammed Faizal.A For R1: Mr. R. Sethu Prabakaran Government Advocate (Tax) https://www.mhc.tn.gov.in/judis WP No. 31860 of 2026 __________ Page2 of 4 ORDER An order dated 27.12.2025 is assailed partly only insofar as it pertains to ineligible Input Tax Credit (ITC) under Section 17(5) of applicable GST enactments. 2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the first respondent. 3. Asserting that ITC was availed of and utilised only in relation to the petitioner functions as a financial services intermediary, learned counsel for the petitioner seeks an opportunity to submit supporting documents. On instructions, he submits that the petitioner agrees to discharge all other liabilities under the order and 50% of the demand relating to ineligible ITC under Section 17(5). He has made an endorsement on the bundle to that effect. 4. Subject to the discharge of all other liabilities under the impugned order in full and subject further to the remittance of 50% of the demand in relation to ineligible ITC under Section 17(5) within thirty days from the date of receipt of a copy of this order, the impugned order is set aside partly only insofar as it pertains to ineligible ITC under Section 17(5). After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on this https://www.mhc.tn.gov.in/judis WP No. 31860 of 2026 __________ Page3 of 4 issue within five months from the date of remittance in the manner specified above. Subject to fulfilment of this condition, the attachment, if any, of the petitioner’s bank account shall stand raised. 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. 19-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Commercial Tax Officer MMDA Colony Assessment Circle, Chennai-600 031. 2. The Bank Manager, HDFC Bank, Kodambakkam Branch, Chennai-600094. https://www.mhc.tn.gov.in/judis WP No. 31860 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31860 of 2026 19-08-2026 https://www.mhc.tn.gov.in/judis