WP No. 26510 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26510 of 2026 and WMP.Nos.29004 & 29005 of 2026 M/s. Vinayaka Electro Alloys India Private Limited, Represented by its Director S.Venkatachalamurthi, 2/27-A, Chennimalai Road, Erode District, Tamil Nadu, 638052. GSTIN:33AACCVO910F1ZX ..Petitioner Vs The Assistant Commissioner, Perundurai Assessment Circle, S.F.No.400/1, 7,8,46 Pudur 8 village Erode, Tamilnadu. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of 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 30.12.2025 vide Ref No.ZD3312254386297/ 2021 - 22 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: Mr. Sathyanarayana AG For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26510 of 2026 __________ Page2 of 4 ORDER Order dated 30.12.2025 is impugned primarily on the ground that a personal hearing was not provided after the petitioner replied to the show cause notice. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 20% of the tax demand under the impugned order was remitted in two installments. On instructions, he submits that the petitioner agrees to remit an additional 5% as a condition for remand. He also submits that such additional 5% may be appropriated from the attached bank account of the petitioner. An endorsement has been made on the bundle to that effect. 4. Subject to verifying and confirming that about 20% of the tax demand under the impugned order was recovered earlier and subject further to the appropriation of 5% of the tax demand from any of the bank accounts of the petitioner, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of https://www.mhc.tn.gov.in/judis WP No. 26510 of 2026 __________ Page3 of 4 recoveries/appropriation of 25% of the tax demand under the impugned order in the aggregate. Upon such recoveries/appropriation, attachment of the bank account of the petitioner in relation to the impugned order shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner, Perundurai Assessment Circle, S.F.No.400/1, 7,8,46 Pudur 8 village Erode, Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 26510 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26510 of 2026 and WMP.Nos.29004 & 29005 of 2026 22-07-2026 https://www.mhc.tn.gov.in/judis