IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.386, 389 and 392 of 2026 HP Controls, Represented by its Managing Partner Mr.F.Premkumar. ... Petitioner Vs.

1.The Assistant Commissioner, Kodambakkam Assessment Circle, 4th Floor, PAPJM (Annex) Building, Greams Road, Chennai – 600 006. 2.The Deputy Commissioner (ST), Chennai – Central – III, No.1, Greams Road, Chennai – 600 006.

3.The Branch Manager, Indian Bank, NO.52, Arya Gowda Road, West Mambalam, Chennai – 600 033. ... 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 in Reference No.ZD 330 424 227 113Y / 2018-19 dated 28.04.2024 on the file of the 1^st Respondent and quash the same as contrary to law, consequently direct the 2^nd Respondent to DE-freeze the bank account(s) pertaining to GSTIN: 33 AAJ FHO 773 J1ZC / 2025 dated 30.06.2025 of the Petitioner.

For Petitioner : Mr.S.Kabil Dev For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate for R1 and R2

ORDER

Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the