M/S.You Vee Solutions v. The Deputy State Tax Officer 1

ORDER An assessment order dated 11.12.2025 and the consequential recovery proceedings dated 02.06.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.

¶2Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 & 2.

¶3The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% 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 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the assessment order is set aside and the matter is remanded to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date Page3 of 4 of remittance of 25% 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 third respondent bank shall stand raised.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No KJ To

¶1The Deputy State Tax Officer - 1 Koyambedu assessment circle, No.1, Greams road, 5th Floor, PAPJM Building, Chennai – 600006.

¶2The Deputy Commissioner (ST), Chennai Central - I, No. 1, Greams Road, 3rd Floor, PAPJM Building, Chennai - 600006.

¶3The Bank Manager, Axis Bank, No. 5, Rajaji Avenue, Valasaravakkam, Chennai - 600087. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.28441, 28442, 28445 of 2026 21-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.28441, 28442, 28445 of 2026 M/s.You Vee Solutions Rep. by its Partner Mr. Prabhu T, No. 11A, Anbu Nagar Main Road, Nerkundram, Chennai - 600107. ..Petitioner Vs 1. The Deputy State Tax Officer - 1 Koyambedu assessment circle, No.1, Greams road, 5th Floor, PAPJM Building, Chennai – 600006. 2. The Deputy Commissioner (ST), Chennai Central - I, No. 1, Greams Road, 3rd Floor, PAPJM Building, Chennai - 600006. 3. The Bank Manager, Axis Bank, No. 5, Rajaji Avenue, Valasaravakkam, Chennai - 600087. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned Assessment Order in Form GST DRC-07 dated 11.12.2025 bearing Reference No. ZD3312251649086, passed by the 1st Respondent and the consequential impugned bank attachment notice in Form GST DRC-13 notice dated 02.06.2026, issued by the 2nd Respondent bearing GSTIN:33AACFY1849F1Z8/2021-22 and quash the same. Page2 of 4 For Petitioner: Mr. Madan.G For R1 & R2: Ms. G. Dhana Madhri Government Counsel (Tax)