WP No. 25687 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. 25687 of 2026 and WMP.No.28068 of 2026 M/s.SIVASAKTHI AGRI MAIYAM, Represented by its Proprietor D.Sakthivel, No.1/3, Main Road, Periyapattu, Cuddalore-608801 ..Petitioner Vs The Deputy State Tax Officer-1, Chidambaram-1 Assessment Circle, Commercial Taxes Buildings, C.Mutlur, Cuddalore Main Road, Near Court Buildings, Chidambaram, Cuddalore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent in his proceedings in Order No. 33EYVPS0955M1ZH/2021-22, quash the order dated 17.12.2025 passed therein. For Petitioner: Mr. P.V.Sudakar For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 17.12.2025 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. 25687 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the entire 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 petition is 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. 25687 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer-1, Chidambaram-1 Assessment Circle, Commercial Taxes Buildings, C.Mutlur, Cuddalore Main Road, Near Court Buildings, Chidambaram, Cuddalore. https://www.mhc.tn.gov.in/judis WP No. 25687 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25687 of 2026 and WMP.No.28068 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis