WP No. 25975 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25975 of 2026 and WMP Nos.28357 and 28425 of 2026 Sevvel Agency Rep by its Proprietor Mrs. MANI SELVARANI, Ground Floor, No.1, KESARI NAGAR, 5TH STREET, ADAMBAKKAM, Kancheepuram, Tamil Nadu - 600088 ..Petitioner(s) Vs Deputy State Tax Officer 1 Fac Nanganallur Assessment Circle, Room no 224, 2nd Floor, Anna Salai, Nandanam, Chennai 35 ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records relating to the Impugned Assessment ORDER dated 22.02.2025 and its consequential DRC -07 dated 22.02.2025 vide Reference No. ZD330225233156S issued by the Respondent and quash the same as arbitrary. For Petitioner(s): Mr.A Abdul Rahman For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER Order dated 22.02.2025 is assailed primarily on the ground that a personal hearing was not provided to the petitioner. https://www.mhc.tn.gov.in/judis WP No. 25975 of 2026 __________ Page2 of 5 2.Ms.Amirta, learned Government Counsel (Tax), accepts notice for the respondent. 3.Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. He draws reference to the document at Pages 84 and 85 of the paper book in support. This aspect is required to be verified and confirmed. 4.Subject to verifying and confirming that the tax demand was recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to appear for a personal hearing and contest the matter on merits. 5.Towards that end, the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of verifying and confirming the recovery of the tax demand. Subject to such confirmation, the bank attachment shall be raised. 6.In the result, the Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 17-07-2026 KAS https://www.mhc.tn.gov.in/judis WP No. 25975 of 2026 __________ Page3 of 5 To Deputy State Tax Officer 1 Fac Nanganallur Assessment Circle, Room no 224, 2nd Floor, Anna Salai, Nandanam, Chennai 35 https://www.mhc.tn.gov.in/judis WP No. 25975 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25975 of 2026 and WMP Nos.28357 and 28425 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis WP No. 25975 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis