WP No. 25141 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25141 of 2026 and W.M.P.Nos.27406 & 27407 of 2026 M/s. Roshan Traders, Represented by its Proprietor Sumathi R B44/20, 70 Feet Road, Jawahar Nagar, Perambaur, Chennai- 600082 ..Petitioner(s) Vs Deputy Commercial Tax Officer Perambur Assessment Circle, Papjam Building Annexe, 2nd Floor, Greams Road, Chennai-600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for records relating to the impugned order Form DRC-07 bearing reference ZD331225209526M dated 15.12.2025 along with the detailed order 33BJBPR5119J1Z7 /2021-22 dated 15.12.2025 passed by the Respondent and quash the same and consequently directing the department to lift the bank attachment. For Petitioner(s): Ms.K Aarthy https://www.mhc.tn.gov.in/judis WP No. 25141 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 15.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 25141 of 2026 __________ Page3 of 4 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. 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax Officer Perambur Assessment Circle, Papjam Building Annexe, 2nd Floor, Greams Road, Chennai-600 006 https://www.mhc.tn.gov.in/judis WP No. 25141 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25141 of 2026 and W.M.P.Nos.27406 & 27407 of 2026 13-07-2026 https://www.mhc.tn.gov.in/judis