WP No. 20431 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 20431 of 2026 and WMP Nos. 21940 and 21945 of 2026 P. Alaguvel Nadar and Sons Rep. by its Managing Partner Mr. A.Palraj S/o. Alaguvel, 2A, NA, G S T ROAD, Chengalpattu, Kancheepuram, Tamil Nadu 603 001 ..Petitioner Vs The State Tax Officer Chengalpattu Assessment Circle, No 16A 1st Floor, 1st Main Road, Anna Nagar, Chengalpattu 603 001 ..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 respondent pursuant to Impugned order dated 16.08.2024 bearing Reference Number ZD3308241348481 passed in GST.No. 33AAHFP8288J1ZO for the financial Year 2019-2020 and quash the same as arbitrary, illegal and consequently direct the respondent to release the bank account attachment and re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh order in accordance with law. For Petitioner: Mr.M.K. Ajith Kumar For Respondent: Mr.L.Gokulraj, Government Counsel (Tax) __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 of 2026 ORDER An order dated 16.08.2024 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for the respondent.

3. Learned counsel for the petitioner submits that some recovery was made from the petitioner pursuant to the impugned order. Subject to adjustment thereof, he 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, after verifying and giving credit to the amount recovered earlier, 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, a fresh order shall be issued within three months from the date of the petitioner complying with the conditional order. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised. __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 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. 11.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Chengalpattu Assessment Circle, No 16A 1st Floor, 1st Main Road, Anna Nagar, Chengalpattu 603 001 __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 of 2026 SENTHILKUMAR RAMAMOORTHY, J. mmi

WP No. 20431 of 2026 11.06.2026 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 20431 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 20431 of 2026 and WMP Nos. 21940 and 21945 of 2026 P. Alaguvel Nadar and Sons Rep. by its Managing Partner Mr. A.Palraj S/o. Alaguvel, 2A, NA, G S T ROAD, Chengalpattu, Kancheepuram, Tamil Nadu 603 001 ..Petitioner Vs The State Tax Officer Chengalpattu Assessment Circle, No 16A 1st Floor, 1st Main Road, Anna Nagar, Chengalpattu 603 001 ..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 respondent pursuant to Impugned order dated 16.08.2024 bearing Reference Number ZD3308241348481 passed in GST.No. 33AAHFP8288J1ZO for the financial Year 2019-2020 and quash the same as arbitrary, illegal and consequently direct the respondent to release the bank account attachment and re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh order in accordance with law. For Petitioner: Mr.M.K. Ajith Kumar For Respondent: Mr.L.Gokulraj, Government Counsel (Tax) __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 of 2026 ORDER An order dated 16.08.2024 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for the respondent.

3. Learned counsel for the petitioner submits that some recovery was made from the petitioner pursuant to the impugned order. Subject to adjustment thereof, he 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, after verifying and giving credit to the amount recovered earlier, 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, a fresh order shall be issued within three months from the date of the petitioner complying with the conditional order. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised. __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 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. 11.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Chengalpattu Assessment Circle, No 16A 1st Floor, 1st Main Road, Anna Nagar, Chengalpattu 603 001 __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 20431 of 2026 SENTHILKUMAR RAMAMOORTHY, J. mmi

WP No. 20431 of 2026 11.06.2026 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis