W.P.(MD) No. 19870 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 19870 of 2026 and W.M.P.(MD) Nos. 14661 & 14663 of 2026 M/s.Madras Marine Spares, rep. by its Partner Senthil Kumaran. ... Petitioner Vs The Commercial Tax Officer,, Tuticorin II Assessment Circle, Tuticorin, Tamilnadu. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent in Order Reference No. ZD331225155518E dated 10.12.2025 and quash the same as illegal and direct the respondent to remand the matter for reconsideration. For petitioner : Mr. Selvakumar 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19870 of 2026 For respondent : M/s.P.Sudarkodi Natchiyar Counsel for State of TN ***** ORDER This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Counsel for State of TN for the respondent. 2. The petitioner is before this Court against the impugned order, dated 10.12.2025, wherein the demand has been confirmed for the tax period 2021-22. 3. The learned counsel for the petitioner, at this stage, submits that the petitioner will deposit 25% of the disputed tax in cash as a condition for de novo adjudication as the impugned order has been passed without any reply to the show cause notice that preceded the impugned order. The endorsement of the learned counsel for the petitioner on behalf of the petitioner reads as under: ‘Petitioner will deposit 25% of disputed tax amount.’ 4. The learned Counsel for State of TN for the respondent has no objection 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19870 of 2026 for remitting the case back to the respondent to pass a fresh order in lieu of the impugned order. 5. Recording the same, the impugned order stands quashed subject to the petitioner depositing 25% of the disputed tax in cash as undertaken within a period of thirty (30) days from the date of receipt of a copy of this order. 6. The petitioner shall file a reply to the notice that preceded the impugned order by treating the impugned order as addendum to the Show Cause Notice. 7. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner. 8. In case the petitioner complies with the above stipulations, the attachment of the petitioner’s bank account shall also stand de-freezed. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19870 of 2026 9. In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today. 10. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 15.07.2026 Internet : Yes / No apd To The Commercial Tax Officer,, Tuticorin II Assessment Circle, Tuticorin, Tamilnadu. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 19870 of 2026 C.SARAVANAN, J. apd W.P.(MD) No. 19870 of 2026 15.07.2026 5/5 https://www.mhc.tn.gov.in/judis