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 Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

W.P.No.44450 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate Deputy Commissioner (GST Appeals), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore.

2.The Assistant Commissioner (ST) (FAC), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore.

3.The Assistant Commissioner, 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 25.02.2025 in GSTIN:33AAEFG3802A1Z9/2020-2021 for the year 2020-2021 passed by

2nd Respondent, and the consequential Recovery Order dated 25.02.2025 in Reference No.ZD330225255782F (Form-DRC-07) passed by the 3rd Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

W.P.No.44452 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate 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 - 2, Velandipalayam Circle, 4.The Deputy Commercial Tax Officer, Velandipalayam 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 29.04.2024 in GSTIN:33AAEFG3802A1Z9/2018-2019 for the year 2018-2019 passed by the 3rd Respondent and consequential order dated 29.04.2024 in Reference No.ZD330424231501Z (Form-DRC-07) passed by the 4th Respondent, and quash the same, and consequentially direct the Respondents to de-freeze the bank accounts bearing Account No.006102000034928, IDBI Bank, Coimbatore Branch, Account No.1270135000006854 and Account No.1270153000000353, KVB Bank, Ganapathy Branch.

W.P.No.44453 of 2025 Tvl.Ganapathy Agro Industries, Represented by its Partner A.Radhakrishnan ... Petitioner Vs.

1.The Appellate Deputy Commissioner (ST) (FAC), Goods and Services Tax, Coimbatore, Commercial Tax Buildings, Coimbatore.

2.The Assistant Commissioner (ST) (FAC), Avarampalayam Circle, Coimbatore.

3.The Assistant Commissioner of Commercial Tax Officer, Avarampalayam Circle, Coimbatore - III. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India,