WP No. 25717 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25717 of 2026 and WMP.Nos. 28101 & 28103 of 2026 Peerkhan Mohamed Hussain Proprietor of Chennai Civil Supply No. 112, Vallalar Street, Jagathambigai Nagar, Padi, Chennai 600 050. ..Petitioner Vs The Deputy State Tax Officer -2 PADI ASSESSMENT CIRCLE No.4/109, Second Floor, Bangalore-Chennai Highway Varadarajapuram, Nazarathpet, Chennai-123. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records culminating Order reference No. ZD3312252141316 dated 15.12.2025 passed by the respondent and quash the same as per se illegal. For Petitioner: Mr. K.Chandrasekaran For Respondent: Mr. R. Sethu Prabakaran 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. https://www.mhc.tn.gov.in/judis WP No. 25717 of 2026 __________ Page2 of 4 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that 100% of the tax dues were recovered. He relies upon the petitioner’s electronic credit ledger. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that 100% of the tax demand under the impugned order has indeed been recovered, the impugned order is set aside. Consequently, 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 recovery as mentioned above. 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. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25717 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer -2 PADI ASSESSMENT CIRCLE No.4/109, Second Floor, Bangalore-Chennai Highway Varadarajapuram, Nazarathpet Chennai-123. https://www.mhc.tn.gov.in/judis WP No. 25717 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25717 of 2026 and WMP.Nos. 28101 & 28103 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis