WP No. 26411 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26411 of 2026 and W.M.P.Nos.28880 & 28881 of 2026 M/s. Sweet Talk Gelato Cafe Represented by its Partner Gananth Reddy Thota, 42/53, Teachers Colony, Kamaraj Avenue Adyar, Chennai- 600020 ..Petitioner(s) Vs Deputy Commercial Tax Officer Adyar Assessment Circle, Integrated Commercial taxes and Registration department, Nandanam, Chennai 35 ..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 relating to the impugned Order bearing reference number ZD331225218654K 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(s): Mr.P.Gowtham https://www.mhc.tn.gov.in/judis WP No. 26411 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* ORDER An order dated 15.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% 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. https://www.mhc.tn.gov.in/judis WP No. 26411 of 2026 __________ Page3 of 4 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 bank attachment shall stand raised. 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. 21-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax Officer Adyar Assessment Circle, Integrated Commercial taxes and Registration department, Nandanam, Chennai 35 https://www.mhc.tn.gov.in/judis WP No. 26411 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26411 of 2026 and W.M.P.Nos.28880 & 28881 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis