Adithya Ferro Alloys Private Limited Represented b vs The Commercial Tax Officer

WP No. 23354 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 23354, 23355 & 23356 of 2026 & WMP Nos.25311, 25312, 25313, 25314, 25315 & 25316 of 2026 In all WPs Adithya Ferro Alloys Private Limited Represented by its Managing Director Mr C Sukumaran No.242/1, Peralam Main Road, Surakudy Village, Thirunallar Commune, Karaikal – 609 607. ..Petitioner(s) Vs 1. The Commercial Tax Officer Commercial Taxes Department, 1st Floor, Perunthalaivar Kamarajar Administrative Complex, Karaikal, Puducherry – 609 602. 2. The Branch Manager M/s. Federal Bank No. 545/21, Variety Hall Road, Coimbatore. ..Respondent(s) PRAYER in WP No.23354 of 2026: This writ petition is filed under Article 226 of the Constitution of India for issuance of writ of Certiorarified Mandamus calling for the records leading to the issuance of bank attachment notice in Form GST DRC-13 dated 12.02.2026 bearing reference 12.02.2026/17/20 issued by the First Respondent and quash the same, and further direct the First Respondent to consider the rectification application dated 27.12.2019 filed under Section 73 of Puducherry Value Added Tax Act read