WP No. 25078 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25078 of 2026 and WMP.Nos.27365 & 27368 of 2026 M/s.AKR Logistics Represented by its Proprietor S. Murugesan, No. 154, D2, Astalakshmi Nagar, Gudaloor, Kancheepuram, Tamilnadu- 603 209. ..Petitioner Vs Deputy Commercial Tax Officer Maraimalai Nagar Assessment Circle, Commercial Taxes Building, Collectorate Building, Kancheepuram, Chennai-631 501. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for records relating to the impugned order Form DRC-07 bearing reference ZD3311254420413 dated 25.11.2025 along with the detailed order 33FAFPM9617B1ZT/2021-22 dated 25.11.2025 passed by the Respondent and quash the same. For Petitioner: Ms. K Aarthy For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25078 of 2026 __________ Page2 of 4 ORDER An order dated 25.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that more than 50% of the tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. An endorsement has been made on the bundle to that effect. 4. Subject to verifying and confirming that more than 50% of the tax demand was indeed recovered from the petitioner pursuant to 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 the tax recovery as mentioned above. Subject to fulfilment of the above condition, 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. 25078 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. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy Commercial Tax Officer Maraimalai Nagar Assessment Circle, Commercial Taxes Building, Collectorate Building, Kancheepuram, Chennai-631 501. https://www.mhc.tn.gov.in/judis WP No. 25078 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25078 of 2026 and WMP.Nos.27365 & 27368 of 2026 14-07-2026 https://www.mhc.tn.gov.in/judis