WP No. 22349 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22349 of 2026 and WMP.Nos.24237 & 24239 of 2026 Palanisamy Ragini Proprietor of Sri Veerasundari and Co 1,Sasathottam, Kattampatty, Dharapuram,Tiruppur, Tamil Nadu 638673. ..Petitioner Vs State Tax Officer Dharapuram Assessment Circle, 195/7, Nanjiyampalayam, Dharapuram-638656. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the file of the Respondent leading to the issuance of Impugned order passed by the Respondent dated 17.11.2025 Vide Ref. No. ZD331125300119Z/ 2021- 22 and quash the same, and Consequently direct the Respondent to re-adjudicate the show cause Notice after giving an opportunity of personal hearing. For Petitioner: Mr. Sathyanarayana AG Ms. R.Aishwariya For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 22349 of 2026 __________ Page2 of 4 ORDER An order dated 17.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 22349 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 23-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ To State Tax Officer Dharapuram Assessment Circle, 195/7, Nanjiyampalayam, Dharapuram-638656. https://www.mhc.tn.gov.in/judis WP No. 22349 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22349 of 2026 and WMP.Nos.24237 & 24239 of 2026 23-06-2026 https://www.mhc.tn.gov.in/judis