WP No. 24324 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24324 of 2026 and W.M.P.Nos.26502 & 26503 of 2026 Dakshinamoorthy Yuvarani Proprietor of Sree Mahalakshmi Furniture Industries 2/169, Mettu Street, Vellichai Village, Thiruporur TK,Kancheepuram 600127 ..Petitioner(s) Vs 1. The Assistant commissioner (ST) Thriukazhukundram Assessment circle No.42 Wahab Nagar Thirukazhukundram-603 109 2. The Deputy State Tax Officer 2 ST Thirukazhukundram Assessment Circle No.42, Wahab Nagar, Thirukazhukundram-603 109 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records culminating Order reference No. ZD331225184725A dated 12.12.2025 passed by the 2nd respondent and quash the same as per se illegal. https://www.mhc.tn.gov.in/judis WP No. 24324 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K.Chandrasekaran For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* ORDER An order dated 12.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. Learned counsel for the petitioner submits that about Rs.45,445/- was recovered from the petitioner’s bank account and that this is almost 50% of the tax demand of Rs.1,00,712/- under the impugned order. This aspect is required to be verified and confirmed. https://www.mhc.tn.gov.in/judis WP No. 24324 of 2026 __________ Page3 of 4 5. Subject to verifying and confirming that a sum of about Rs.45,445/- was recovered from the petitioner’s bank account towards the tax demand under the impugned 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 verifying and confirming the recovery of Rs.45,445/-. Subject to fulfilment of the above condition, the bank attachment shall stand raised. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant commissioner (ST) Thriukazhukundram Assessment circle No.42 Wahab Nagar, Thirukazhukundram-603 109 2. The Deputy State Tax Officer 2 ST Thirukazhukundram Assessment Circle No.42, Wahab Nagar, Thirukazhukundram-603 109 https://www.mhc.tn.gov.in/judis WP No. 24324 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24324 of 2026 and W.M.P.Nos.26502 & 26503 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis