WP No. 29273 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29273 of 2026 and W.M.P.Nos.32161 & 32163 of 2026 Tvl.Indian Pharmaceuticals, Rep. by its Proprietix Kanchana Pandian, No.2D. 126 71/8, Race View Tower, Anna Salai, Saidapet, Chennai - 600032 ..Petitioner(s) Vs 1. Deputy State Tax Officer Guindy Assessment Circle, Chennai. 2. Assistant Commissioner Guindy Assessment Circle, Chennai. ..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 made in DRC 07 ZD331225347045P dated 22.12.25 on the file of the 1st respondent and quash the same. For Petitioner(s): Mr.K.Abinaya for M/s.Raj And Raj Associates For Respondent(s): Ms.G.Dhana Madhri, Special Government Pleader (Tax) ******** https://www.mhc.tn.gov.in/judis WP No. 29273 of 2026 __________ Page2 of 4 ORDER An order dated 22.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. Learned counsel for the petitioner submits that a sum of Rs.15,00,000/- was recovered pursuant to the impugned order. She submits that 25% of the tax demand may be adjusted from such recovery. This aspect is required to be verified and confirmed. An endorsement to that effect has been made on the bundle. 5. Subject to verifying and confirming that not less than 25% of the disputed tax demand under the impugned order was recovered earlier, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be https://www.mhc.tn.gov.in/judis WP No. 29273 of 2026 __________ Page3 of 4 issued within three months from the date of confirming the above mentioned recovery. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 07-08-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Deputy State Tax Officer Guindy Assessment Circle, Chennai. 2. Assistant Commissioner Guindy Assessment Circle, Chennai. https://www.mhc.tn.gov.in/judis WP No. 29273 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29273 of 2026 and W.M.P.Nos.32161 & 32163 of 2026 07-08-2026 (2/2) https://www.mhc.tn.gov.in/judis