Tvl Shri Krishna Industries, v. The Assistant Commissioner St

ORDER Assessment order dated 09.12.2025 and the consequential attachment order are challenged primarily on the ground that the petitioner was not provided a reasonable opportunity to the petitioner to submit supporting documents.

¶2Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the first respondent and Mr. Adhivarahan, learned counsel, accepts notice on behalf of the second respondent.

¶3The period of limitation for filing an appeal has expired. 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.

¶4Subject 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 Page3 of 4 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 in the second respondent bank shall stand raised.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No KJ To

¶1The Assistant Commissioner (ST) Padi Assessment circle Room No.209, 2nd floor, Integrated commercial Taxes building Nazarathpet, Poonamallee, Chennai-600 123.

2.ICICI Bank Limited, Represented by its Branch Manager, Anna Nagar West Branch, No. 766-A, East Main Road, Chennai 600 101. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.No.26146 of 2026 06-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.No.26146 of 2026 Tvl Shri Krishna Industries, Rep by its Sole Proprietor Mr Jayakrishnan, GSTIN.33AHMPJ6037B1ZO Reg. address at No. 1, Kamarajar Salai, Gopal Naicker Nagar, Padi, Chennai 600 050. ..Petitioner Vs 1. The Assistant Commissioner (ST) Padi Assessment circle Room No.209, 2nd floor, Integrated commercial Taxes building Nazarathpet, Poonamallee, Chennai-600 123. 2. ICICI Bank Limited, Represented by its Branch Manager, Anna Nagar West Branch, No. 766-A, East Main Road, Chennai 600 101. ..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 and quash the impugned order vide 33AHMPJ6037B1ZO/2021-22 dated 09.12.2025 and consequently quash the summary order having Reference No. ZD331225134391T dated 09.12.2025 and attachment order 33AHMPJ6037B1ZO/2026-27 dated 27.04.2026 issued to the 2nd Respondent all passed by the 1st Respondent and direct the 2nd Respondent to remove the attachment in Bank Account No. 039501530710. Page2 of 4 For Petitioner: Mr. Leeban Arivalagan for Rifai And Lee Advocates For R1: For R2: Mr. R. Sethu Prabakaran Government Counsel (Tax) Mr. Adhivarahan