WP No. 26081 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. 26081 of 2026 and W.M.P.Nos.28475 & 28476 of 2026 Senthil Perumal Proprietor Sri Sai Industry No T 382 SIDCO Industrial Estate Kattur, Thirumullaivoyal Chennai 600062 ..Petitioner(s) Vs Deputy Commercial Tax Officer Thirumullaivoyal Assessment Circle, Integrated commercial Taxes Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 ..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 the records on the file of the Respondent leading to the issuance of the Impugned Order passed by the Respondent dated 22.04.2024 vide Ref No ZD330424163404O / 2018-2019 and quash the same, and consequently direct the Respondent to re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing and directing the Respondent to forthwith de- freeze the Petitioners bank account and lift any attachment made and quash the same, in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 26081 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Sathyanarayana Ag For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************* ORDER An order dated 22.04.2024 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. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. https://www.mhc.tn.gov.in/judis WP No. 26081 of 2026 __________ Page3 of 4 5. Subject to the condition that the petitioner remits 50% of the disputed tax demand 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 50% of the disputed tax demand. 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax Officer Thirumullaivoyal Assessment Circle, Integrated commercial Taxes Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 26081 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26081 of 2026 and W.M.P.Nos.28475 & 28476 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis