WP No. 31758 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31758 of 2026 and WMP Nos. 34912, 34913, 34918, 34920, 34921 & 34922 of 2026 Ms Swastika Chains GSTIN -33ADXFS7326M1Z8 Represented by its Partner, Mr. Senthil Nathan, N., No.450/15, II Floor, Bangarulakshmi Complex, Big Bazaar Street, Coimbatore -641 001 ..Petitioner Vs The Deputy State Tax Officer-ST Big Bazaar Assessment Circle, Commercial Taxes Department, Coimbatore -641 001 ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for the records relating to the impugned DRC-07 order bearing Reference No. ZD330924015038K dated 03.09.2024 passed by the Respondent and the consequential Form GST DRC-13 bearing Reference No. GSTIN33ADXFS7326M1Z8/2020-2021 dated 10.03.2026, quash the same and consequently direct the Respondent to permit the Petitioner to submit objections, reconciliation statements and all supporting documents, afford an opportunity of personal hearing and thereafter pass fresh orders on merits and in accordance with law within the time frame to be fixed by this Court. https://www.mhc.tn.gov.in/judis WP No. 31758 of 2026 __________ For Petitioner: Mr.P.Jayaselvam for M/s. Ram Gokul Advocates ad Associates For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 03.09.2024 and the consequential Form dated 10.03.2026 to freeze the bank accounts of the petitioner are challenged in this writ petition. 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 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 in original 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. Subject to fulfillment of the above condition, the attachment of the bank accounts of the petitioner shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 31758 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 The Deputy State Tax Officer (ST) Big Bazaar Assessment Circle, Commercial Taxes Department, Coimbatore -641 001 https://www.mhc.tn.gov.in/judis WP No. 31758 of 2026 __________ SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31758 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis