WP No. 26408 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. 26408 of 2026 and W.M.P.Nos.28871 & 28874 of 2026 Senthil Perumal Proprietor Tvl. Sri Sai Industry No T-382, SIDCO Industrial Estate, Kattur Thirumullaivoyal Chennai 600062 ..Petitioner(s) Vs Deputy State Officer 1 Thirumullaivoyal Assessment Circle, Chennai North Division No 32, Elephant Gate Bridge Road, Vepery Chennai 03 ..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 Impugned Order passed by the Respondent dated 25.10.2023 vide Ref No ZD331023146557L/2017-2018 and quash the same, and consequently direct the Respondent to re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing in accordance with law. For Petitioner(s): Mr.Sathyanarayana Ag https://www.mhc.tn.gov.in/judis WP No. 26408 of 2026 __________ Page2 of 4 For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ ORDER An order dated 25.10.2023 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 100% 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 100% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 26408 of 2026 __________ Page3 of 4 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 100% 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 State Officer 1 Thirumullaivoyal Assessment Circle, Chennai North Division No 32, Elephant Gate Bridge Road, Vepery Chennai 03 https://www.mhc.tn.gov.in/judis WP No. 26408 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26408 of 2026 and W.M.P.Nos.28871 & 28874 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis