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    <title>2026 (2) TMI 1199 - MADRAS HIGH COURT</title>
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    <description>Challenge to an uploaded assessment and consequent bank attachment was held inappropriate for writ relief where petitioner had participated in proceedings, failed to comply with fresh notices after change of adjudicating officer, and unreasonably delayed contesting the assessment for 11 months; the plea of ignorance of the portal-uploaded order was rejected. The court directed that the statutory appellate remedy is the proper forum, permitting conditional procedural liberty to pursue appeal subject to agreed payment/pre-deposit terms, resulting in an outcome favourable to the revenue.</description>
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