Mr.R.K.Mani vs Assistant Commissioner

Court
Madras High Court

WP No. 35954 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 35954 of 2026
CNR: {HCMA012038602026}
Mr.R.K.Mani
Sole Proprietor of Premier Spun Pipe Company,
31-P-2, Mohanur, Kuppchipalayam Post,
Namakkal, Tamil Nadu - 638182.
..Petitioner(s)
Vs
1. Assistant Commissioner
Tiruchengode Rural Assessment Circle,
No.160/1, Prvadi Sengunthar Trust Building,
SSD Road, Tiruchengode – 637211.
2. State Tax Officer
Tiruchengodu Assessment Circle, Namakkal,
Salem - 638182.
3. The Bank Manager
Karur Vysya Bank, D.No.311 / B,
Old By Pass Road ,
OPP V. V Matriculation Higher Secondary
School,
Paramathy Velur.
4. The Sub Registrar
Paramathy Velur SRO, Namakkal District.
..Respondent(s)
Prayer: Writ Petition is filed for issuance of WRIT OF MANDAMUS to direct
the First Respondent herein to lift the attachment made against the bank account
lying with the Third Respondent vide notice bearing reference
GSTIN/33ACQPM0320B1Z9/2026-27 dated 06.07.2026 as well as lift the
attachment made on Petitioners property in Survey No.5/1A,6/1B,7/2A2C
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WP No. 35954 of 2026
situated in Paramathy Velur SRO/Punjabi Edaiyar Village on the file of the
Fourth Respondent on 15.07.2026.
For Petitioner(s): M/s.S.P.Sri Harini
For Respondent(s): Ms.Amirtha Poonkodi Dinakaran
Additional Government Pleader (Taxes)
ORDER
The petitioner has filed the present writ petition seeking a direction to the
first respondent to lift the attachment made over his bank account maintained
with the third respondent Bank, vide notice dated 06.07.2026, bearing reference
No.GSTIN/33ACQPM0320B1Z9/2026-27, and also the attachment made over
his immovable property situated in Punjai Edayar Village, comprised in Old
Survey Nos.5/1A, 6/1B and 7/2A2C, within the jurisdiction of the Paramathy
Velur Sub-Registrar Office, vide attachment notice dated 16.07.2026.
2. The learned counsel appearing for the petitioner would submit that the
petitioner was unaware of the assessment proceedings initiated against him, as
the notices and orders were uploaded on the GST portal. Therefore, he could not
participate in the proceedings or submit his objections. He came to know about
the assessment orders only when his bank accounts were attached in July 2026.
Challenging the assessment orders, the petitioner filed W.P.Nos.35885, 35891,
35888 and 35957 of 2026.
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WP No. 35954 of 2026
3. The learned counsel would further submit that, in W.P.No.35885 of
2026, challenging the assessment order dated 27.09.2025, this Court remanded
the matter subject to the condition that the petitioner shall deposit 25% of the
tax demand amounting to Rs.15,24,060.25/-. Similarly, in W.P.No.35891 of
2026, challenging the assessment order dated 13.02.2025, this Court remanded
the matter subject to the condition that the petitioner shall deposit 25% of the
tax demand amounting to Rs.12,54,060/-. In W.P.No.35888 of 2026,
challenging the assessment order dated 22.08.2024, this Court remanded the
matter subject to the condition that the petitioner shall deposit 50% of the tax
demand amounting to Rs.6,89,175/-. In W.P.No.35957 of 2026, challenging the
assessment order dated 09.10.2024, this Court set aside the impugned order
without imposing any condition, as the issue was repetitive.
4. The learned counsel would submit that the total amount required to be
deposited pursuant to the conditional orders passed in the above three writ
petitions comes to Rs.34,67,295.25/-. The petitioner does not have sufficient
liquid assets to arrange the said amount. The only available asset is the
immovable property, which has also been attached by the respondent
authorities. Therefore, the petitioner is unable to mortgage the property and
raise the necessary funds to comply with the conditional orders passed by this
Court.
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WP No. 35954 of 2026
5. The learned counsel appearing for the petitioner would submit that the
petitioner does not have sufficient liquid assets and that the only available asset,
namely, the immovable property, has also been attached by the respondent
authorities for non-payment of tax dues. He would further submit that, if the
attachment over the property is lifted, the petitioner would be in a position to
mortgage the same, raise the necessary funds and remit the amount of
Rs.34,67,295.25/- as directed by this Court. The learned counsel would further
submit that the company assets/machinery, valued at Rs.1,01,67,675/-, may be
considered as alternative security. Therefore, the petitioner has also filed an
additional affidavit dated 30.10.2026 to that effect.
6. The learned Additional Government Pleader (Taxes) appearing for the
respondent would submit that, in the event this Court is inclined to lift the
attachment, the same may be lifted conditionally, subject to a direction to the
concerned bank to directly remit a sum of Rs.34,67,295.25/- to the respondent
authorities out of the amount sanctioned upon mortgaging the property. The
learned Additional Government Pleader (Taxes) would further submit that only
after such remittance, the balance amount, if any, may be released to the
petitioner.
7. Considering the submissions made by the learned counsel on either
side, this Court is of the view that, since the property has been attached at the
instance of the respondent authorities, the petitioner is unable to mortgage the
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WP No. 35954 of 2026
property and raise a loan to comply with the conditional deposit directions
issued by this Court.
8. Accordingly, the attachment over the property shall stand lifted only to
the limited extent of enabling the petitioner to mortgage the property and raise a
loan to the extent of Rs.50,00,000/-, out of which a sum of Rs.34,67,295.25/-
shall be directly remitted to the respondent authorities towards compliance with
the conditional deposit directions issued by this Court. The company
assets/machinery, valued at Rs.1,01,67,675/-, shall be considered as alternative
security for the tax dues. Once the said amount is remitted to the respondent
authorities, the concerned bank is directed to release the balance amount to the
petitioner. The respondent authorities shall give due credit to the amount so
remitted towards the respective tax demands. It is made clear that the
attachment is lifted only to the limited extent of enabling the petitioner to raise a
loan of Rs.50,00,000/- for the purpose of complying with the aforesaid
conditional deposit directions passed by this Court.
9. Accordingly, this writ petition is disposed of. No costs
10. For reporting compliance, post the matter on 02.12.2026.
02-11-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
RNS
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WP No. 35954 of 2026
To
1. The Assistant Commissioner
Tiruchengode Rural Assessment Circle, No.160/1, Prvadi Sengunthar Trust
Building, SSD Road, Tiruchengode – 637211.
2. The State Tax Officer
Tiruchengodu Assessment Circle, Namakkal, Salem – 638182.
3. The Bank Manager
Karur Vysya Bank, D.No.311/ B,
Old By Pass Road ,
OPP V. V Matriculation Higher Secondary
School,
Paramathy Velur.
4.The Sub Registrar
Paramathy Velur SRO, Namakkal District.
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WP No. 35954 of 2026
KRISHNAN RAMASAMY, J.
RNS
WP No. 35954 of 2026
02-11-2026
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