Ganapathy Coirs vs The Assistant Commissioner (ST)(FAC)

WP No. 23466 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23466 of 2026 and W.M.P.Nos.25458 & 25459 of 2026 Ganapathy Coirs Rep. by its Proprietor Karthika Divi No.14/162-4,Avangalaipalayam, Nallroad, Kangeyan,Tiruppur-638701 ..Petitioner(s) Vs The Assistant Commissioner (ST)(FAC) Kangeyam Assessment Circle, Tiruppur Road, Kangeyam, Tiruppur District. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records in impugned assessment order passed in GSTIN 33FYKPK8067C1Z9/ 2021-2022 Dated 26.12.2025, and notice of attachment in form GST DRC-13 dated 30.04.2026 issued by the respondent herein and quash the same as illegal and consequently direct the respondent to lift the attachment of the petitioners bank accounts and to provide relied upon documents in show cause notice dated 26.09.2025. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 05:44:15 pm ) WP No. 23466 of 2026 For Petitioner(s): Mr.V.Janarthanan For Respondent(s): Mr.R.Sethu Prabakaran, Government