WP No. 31722 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31722 of 2026 and W.M.P. Nos.34877 and 34882 of 2026 Tvl Sree Padmaja Subbiah Agencies, (Represented by its Proprietor Padmaja Subbiah) 62/1, Sedhurastha, Vedaranyam, Nagapattinam 614 810. ..Petitioner Vs The State Tax Officer, Thiruthuraipoondi Assessment Circle, No.10/18, Upstair Indian Bank, Sannadhi Street, Subbu Colony, Thiruthuraipoondi – 614 713. ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order bearing Reference No. ZD331225197243H dated 13.12.2025 passed by the Respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice and also in violation of Articles 14, 19 (1) (g) and 265 of the Constitution and subsequently lift the bank attachment made by the respondent. For Petitioner: Mr.Anish G K For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 13.12.2025 is assailed primarily on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 31722 of 2026 __________ Page2 of 4 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. In view of the impugned order being set aside, the attachment of the bank account of the petitioner 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. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 31722 of 2026 __________ Page3 of 4 To The State Tax Officer, Thiruthuraipoondi Assessment Circle, No.10/18, Upstair Indian Bank, Sannadhi Street, Subbu Colony, Thiruthuraipoondi – 614 713. https://www.mhc.tn.gov.in/judis WP No. 31722 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31722 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis