WP No. 25356 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25356 of 2026 and W.M.P.No.27644 of 2026 Tvl Ganasan Indumathi Proptx. Tvl. Sri Ganesh Coirs, 357/1, Zaminuthukuli Post, Pollachi 642004 ..Petitioner(s) Vs The Deputy State Tax Officer 2 Pollachi (West) Assessment circle, Commercial taxes Building, Pollachi 642 001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent in his proceedings in case ID SR/ 33AKTPI4914J1ZW /2021-22 dated 12.12.2025 and quash the same as illegal. For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************* https://www.mhc.tn.gov.in/judis WP No. 25356 of 2026 __________ Page2 of 4 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. Ms.G.Dhana Madhri, 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.53,000/-, which is about 30% of the tax demand under the impugned order was recovered. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that about 30% of the tax demand was recovered pursuant to the impugned order, the impugned order is set aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be https://www.mhc.tn.gov.in/judis WP No. 25356 of 2026 __________ Page3 of 4 issued within three months from the date of verifying and confirming the above mentioned recovery. 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 petition is closed. There shall be no order as to costs. 20-07-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 2 Pollachi (West) Assessment circle, Commercial taxes Building, Pollachi 642 001 https://www.mhc.tn.gov.in/judis WP No. 25356 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25356 of 2026 and W.M.P.No.27644 of 2026 20-07-2026 (1/2) https://www.mhc.tn.gov.in/judis