WP No. 31770 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31770 of 2026 and WMP Nos. 34929 and 34931 of 2026 M/s.Thimil Soft Drinks And Vignesh I Cafe Rep by its Proprietor Vignesh Rajendiran, No.80 A. Velampatti,Pochampalli, Velambatti,Krishnagiri 635 204. ..Petitioner Vs 1. The Deputy State Tax Officer 1 Krishnagiri-2 (Assessment circle), Krishnagiri District. 2. The Assistant Commissioner (ST) (FAC) Office of the Assistant Commissioner (ST) Krishnagiri-2, Assessment Circle, Integrated Commerical Taxes Building, First Floor, Krishnagiri 635 115. ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the impugned order of the 1st respondent in reference No.ZD331125293265G dated 17.11.2025, consequentially proceedings of impugned Urgent Notice/ Bank Attachment IN GSTIN:33AGZPV3326K2ZN dated 11.03.2026 of the 2nd respondent and quash the same and consequently, direct the respondents to lift the bank attachment made in the bank account i.e., (i) Account No.817110110007742 (Savings Account), (ii) Account No.817127700000008 (Over Draft) both the accounts are available at Bank of India, Thogarapalli Branch, (iii) Account No.30374996034, State Bank of India, Kaveripattinam. https://www.mhc.tn.gov.in/judis WP No. 31770 of 2026 __________ For Petitioner: Mr.A.Ilayaperumal For Respondent: Mr.I.Dinesh, Additional Government Pleader (Tax) Order An order dated 17.11.2025 is assailed primarily on the ground that the petitioner did not have reasonable opportunity to submit supporting documents. The petitioner also assails the attachment notice dated 11.03.2026. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondents. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 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, fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. In view of the impugned order being set aside, the attachment of the bank accounts of the petitioner shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 31770 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. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To 1. The Deputy State Tax Officer 1 Krishnagiri-2 (Assessment circle), Krishnagiri District. 2. The Assistant Commissioner (ST) (FAC) Office of the Assistant Commissioner (ST), Krishnagiri-2, Assessment Circle, Integrated Commerical Taxes Building, First Floor, Krishnagiri 635 115. https://www.mhc.tn.gov.in/judis WP No. 31770 of 2026 __________ SENTHILKUMAR RAMAMOORTHY J. mmi WP No. 31770 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis