WP No. 25355 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25355 of 2026 and WMP.Nos.27640 & 27641 of 2026 M/s. Sree Kumaran Foundation, Represented by its Proprietor T Muthukumaran SF 406/3A, Shanthiniketan colony, Thoraipakkam, Chennai- 600097. ..Petitioner Vs Deputy Commercial tax Officer Sholinganallur Assessment Circle, Integrated Commercial taxes and Registration Department, Nandanam, Chennai-600 035. ..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 relating to the impugned Order bearing reference number ZD331225213642U dated 15.12.2025 passed by the Respondent and quash the same and consequently directing department to release the bank account of the Petitioner. For Petitioner: Ms. K Aarthy For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25355 of 2026 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. 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. 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 __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25355 of 2026 To Deputy Commercial tax Officer Sholinganallur Assessment Circle, Integrated Commercial taxes and Registration Department, Nandanam, Chennai-600 035. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25355 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25355 of 2026 and WMP.Nos.27640 & 27641 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis