WP No. 27537 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27537 of 2026 and WMP Nos.30167 and 30168 of 2026 Welldone Welders Rep. by its Proprietor Mr. Prakasam Sathish 306, Perumbakkam Main Road, Chennai, Tamil Nadu- 600100 ..Petitioner(s) Vs The Deputy State Tax Officer -1 Medavakkam Assessment Circle, No.571 Integrated Commercial Taxes, and Registration Department, Room No.232, 2nd Floor, Nandanam, Chennai-35 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the Impugned Assessment Order dated 09.12.2023, and its consequential DRC -07 dated 09.12.2023 vide Reference No. ZD331223057447I issued by the Respondent and quash the same as arbitrary. For Petitioner(s): Mr.Abdul Rahman For Respondent(s): Ms.G.Dhana Madhri Government Counsel (Tax) ORDER An order dated 09.12.2023 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. 27537 of 2026 __________ Page2 of 4 2. Ms.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the sole respondent. 3.Learned counsel for the petitioner submits that a sum of Rs.4,59,450/- was recovered and that this amount covers all the dues under the impugned order. This aspect is required to be verified and confirmed. 4.Subject to verifying and confirming that not less than the entire tax demand under the impugned order was recovered earlier, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three (3) months from the date of confirming the above recovery. 5.This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 27537 of 2026 __________ Page3 of 4 To The Deputy State Tax Officer -1 Medavakkam Assessment Circle, No.571 Integrated Commercial Taxes, and Registration Department, Room No.232, 2nd Floor, Nandanam, Chennai-35 https://www.mhc.tn.gov.in/judis WP No. 27537 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27537 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis