JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the first respondent in his proceedings TIN.No.33185103405/2021-22 dated 03.08.2022 and quash the same as illegal and unconstitutional and consequently directing the first respondent to unfreeze the Current Account of the petitioner bank account operated with the second respondent bank vide Current Account No. 19210200003709 forthwith.)

1.This writ petition has been filed to quash the impugned order passed by the first respondent in his proceedings TIN.No.33185103405/2021-22 dated 03.08.2022 and consequently to direct the first respondent to unfreeze the Current Account of the petitioner bank account operated with the second respondent bank vide Current Account No.19210200003709.

2. Mr.P.Subbaraj, learned Special Government Pleader takes notice for the first respondent and Mr.N.Dilip Kumar, learned Standing Counsel takes notice for the second respondent. By consent, this writ petition is taken up for final disposal at the admission stage itself.

3. The primary contention of