IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W .P.Nos.44448, 4 4450, 44452, 4 4453, 44457, 44460 a nd 44461 o f 202 5 and W .M.P.Nos.49 579, 49581, 4 9582, 49583, 49592, 49593, 49585, 49586, 49590, 49591, 49596, 49597, 49599 and 49600 of 2025 W.P.No.44448 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Deputy Commissioner of Commercial Taxes (GST Appeal), Coimbatore.

2.The Assistant Commissioner, Goods and Services Tax, Commercial Tax Buildings, 3.The Deputy State Tax Officer (ST), Avarampalayam Circle, 4.The Deputy Commercial Tax Officer, Avarampalayam Circle, Coimbatore-III. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to the order dated 27.02.2024 in GSTIN:33AAEFG3802A1Z9/2019-2020 passed by the 3rd Respondent and the consequential order dated 27.02.2024 in Reference No.ZD330224162993C (Form-DRC-07) passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Acc