Shri Ram Alloys v. The Additional Director General

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.04.2026

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.46001 and 46002 of 2025 M/s.Shri Ram Alloys Rep.by its Proprietrix Smt Ramila Devi, S.No.32, Thillai Nagar, Echanari, Coimbatore - 641 021.

... Petitioner -Vs1. The Additional Director General, Directorate General of GST Intelligence, Coimbatore Zonal Unit, 155-1, Lakshmanan Street, Ukkadam, Coimbatore - 641 001.

2. The Branch Manager, Central Bank of India, PSG Tech Campus, Avinashi Road, Peelamedu, Coimbatore - 641 004.

3. The Branch Manager, ICICI Bank Ltd., Door No.1414A, Ambal Nagar, Sathy Main Road, Coimbatore - 641 006.

....Respondents

Prayer:- Writ Petition filed under Article 226 of Constitution of India for the issuance of Writ of Certiorarified Mandamus, to call for the records in and connected with provisional attachment orders in Form GST DRC-22 in F.No.DGG1/INT/GST/1816/2025-Gr J dated 20.08.2025 on the file of the 1st respondent and quash the same and to act on petitioner's representation in Form GST DRC-22A dated 04.10.2025 and consequently direct the respondents to defreeze and lift lien on bank accounts bearing Nos.5563656782, 5540468727, 5556834084 maintained with 2nd respondent bank and Account No.417905500073 maintained with 3rd respondent bank.

For Petitioner : Mr.B.Satish Sundar For R1 : Mrs.M.Sheela, Senior Standing Counsel & Mr.H.Siddharth, Junior Standing Counsel For R2 : Mr.R.P.Pragadish, Senior Standing Counsel For R3 :Mr.C.Mohan and Ms.Rexy Josephine Mary For M/s.King & Partridge ***********

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. 07.04.2026 gv

C.SARAVANAN, J.

gv To

1. The Additional Director General, Directorate General of GST Intelligence, Coimbatore Zonal Unit, 155-1, Lakshmanan Street, Ukkadam, Coimbatore - 641 001.

2. The Branch Manager, Central Bank of India, PSG Tech Campus, Avinashi Road, Peelamedu, Coimbatore - 641 004.

3. The Branch Manager, ICICI Bank Ltd., Door No.1414A, Ambal Nagar, Sathy Main Road, Coimbatore - 641 006.

and W.M.P.Nos.46001 and 46002 of 2025 07.04.2026