Back
2026 Supreme(Online)(Mad) 30630
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
M/s.Shri Ram Alloys Rep.by its Proprietrix Smt Ramila Devi – Appellant
Versus
The Additional Director General, Directorate General of GST Intelligence, Coimbatore Zonal Unit – Respondent
W.P.No.41044 of 2025 | W.M.P.Nos.46001 and 46002 of 2025
For the Appellants/Petitioners: Mr.B.Satish Sundar
For the Respondents: Mrs.M.Sheela, Senior Standing Counsel & Mr.H.Siddharth, Junior Standing Counsel, Mr.R.P.Pragadish, Senior Standing Counsel, Mr.C.Mohan and Ms.Rexy Josephine Mary
Court modified GST provisional attachment order correcting bank account reference, restricting withdrawals except EMI.
Headnote:Provisional attachment orders under GST DRC-22 challenged via writ petition under Article 226. Petitioner sought quashing of attachment on bank accounts and defreezing. Court modified prior order dated 11.12.2025 in Paragraph 10, correcting bank account reference to No.417905000827. Petitioner restricted from withdrawals pending dispute resolution, except for EMI debits. Issue framed on accuracy of bank account in attachment order. Ratio: Consent modification recorded to reflect correct account details, balancing provisional attachment with operational necessities. Order modified; petitioner permitted EMI debits only.
| Table of Content |
|---|
| 1. modified order corrects bank account and restricts withdrawals. (Para 2 , 3) |
O R D E R
Heard the learned counsel for the Petitioner and the learned counsel for the Income Tax Department and the learned counsel for the
3rd Respondent.
2. It is agreed by the counsels that in Paragraph No.10 of Order dated 11.12.2025, the reference to the petitioner’s bank account with the 3rd Respondent shall refer to the petitioner’s bank account No.417905000827. Same stands recorded.
3. It is also made clear that the petitioner shall not withdraw any amount from the said account pending resolution of the dispute barring debitting of the account for the discharge of the EMI liability for the loan alone.
4. Accordingly, the above order stands modified to that extent.
