Tvl Agm Traders v. The Deputy State Tax Officer 1

ORDER An order dated 18.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

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

¶3On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

¶4Learned counsel for the petitioner submits that the bank accounts of the partners of the partnership firm have been attached. On instructions, she submits that the petitioner agrees to the appropriation of 25% of the disputed tax demand under the impugned order from and out of the attached bank accounts Page3 of 4 as a condition for remand. An endorsement to that effect has been made on the bundle.

¶5Subject to the appropriation of 25% of the disputed tax demand from one or more of the attached bank accounts, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposals on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of appropriation of 25% of the disputed tax demand from the attached bank accounts. Subject to the realization of said 25%, the attachments shall stand raised.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 14-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer 1, Singanallur south Circle, Coimbatore 18

¶2Axis Bank, Rep by its Manager, Singanallur Coimbatore

¶3Equitas Bank, Rep by its Manager 100 Feet Road, Coimbatore Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.27716 & 27717 of 2026 14-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.27716 & 27717 of 2026 Tvl AGM Traders Represented by its partners Mallika P and Arun Prasad First Floor, 675. Rajaji Nagar, Trichy Road, Singanallur, Coimbatore 641 005 ..Petitioner(s) Vs 1. The Deputy State Tax Officer 1 Singanallur south Circle, Coimbatore 18 2. Axis Bank Rep by its Manager, Singanallur Coimbatore 3. Equitas Bank, Rep by its Manager, 100 Feet Road, Coimbatore ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the impugned order dated 18.11.2025 along with the summary of the order in Form GST DRC - 07 dated 18.11.2025 bearing Reference No. ZD331125315148R passed by the 1st Respondent and quash the same and direct the 1st Respondent to lift the attachment placed on the Bank Account Page2 of 4 bearing Nos. 918010037361302 and 100011740017 maintained with the 2nd and 3rd respondents respectively. For Petitioner(s): Ms.Sashinyaa Ramesh For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) for R1 ***********