WP/35954/2026 of Mr.R.K.Mani Vs Assistant Commissioner on 2 November 2026

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.

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.

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 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

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.

KRISHNAN RAMASAMY, J. RNS WP No. 35954 of 2026 02-11-2026