WP No. 27461 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. 27461 of 2026 and WMP No.30097 of 2026 Kalimuthu Rajendran Proprietor of SR Engineering, S.F No 124, Muthali Palayam Pirivu, Neelambur, Coimbatore, Tamil Nadu 641062 ..Petitioner(s) Vs 1. The Deputy State Tax Officer 1 (ST) Karumathampatti Assessment Circle, Coimbatore 2. The Deputy Commercial Tax Officer Karumathampatti, Coimbatore III 3. The Manager Tamil Nadu Mercantile Bank Neelambur Branch, D.No.1/499, A-B,Palaniandavar Kovil Street, Neelambur, Coimbatore-641602 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the of the 1st Respondent bearing the 3AJZPR4747B1ZT/2018-2019 passed by the 1st Respondent and summary order dated 30.04.2024 passed by the 2nd Respondent in form DRC -07 bearing reference number ZD330424243584H for the tax period April 2018 to March 2019, quash the same and consequently direct the 2nd and 3rd respondents to de freeze the bank Account No 224150050800563 of the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 27461 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.S.Gayathiri For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) ORDER An order dated 30.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal. On instructions, she submits that the petitioner agrees to remit an additional 40% as a condition for remand. An endorsement to that effect has been made. 4. Subject to the remittance of an additional 40% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, 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 (3) months from the date of remittance of the additional 40% of the tax demand. Subject to fulfilment of this condition, the bank attachment stands raised. https://www.mhc.tn.gov.in/judis WP No. 27461 of 2026 __________ Page3 of 4 5.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 27-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Deputy State Tax Officer 1 (ST) Karumathampatti Assessment Circle, Coimbatore 2. The Deputy Commercial Tax Officer Karumathampatti, Coimbatore III 3. The Manager Tamil Nadu Mercantile Bank Neelambur Branch, D.No.1/499, A-B,Palaniandavar Kovil Street, Neelambur, Coimbatore-641602 https://www.mhc.tn.gov.in/judis WP No. 27461 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27461 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis