Madras High Court
WP(MD)/28806/2026 of TVL SRI JEYAMURUGAN BUILDING Vs The Deputy State Tax Officer on 6 October 2026
W.P.(MD) No.28806 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.10.2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.(MD) No.28806 of 2026
{CNR: HCMD011420642026}
and
W.M.P.(MD) No.21850 of 2026
Case QR
Tvl Sri Jeyamurugan Building Promoters,
Rep. by its Proprietor Kani Manoharan,
S/o.Kani Pandian,
2117-1, Jawarhalal Nehru Road,
Sivakasi, Virudhunagar District - 626 123.
... Petitioner
Vs.
The Deputy State Tax Officer-1/
The Deputy Commercial Tax Officer,
Sivakasi-1 Assessment Circle,
Commercial Taxes Building,
No.174-A,NGO Colony,
Satchiyapuram,Sivakasi,
Virudhunagar District - 626 124.
... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for records pertaining to impugned order of the respondent in Ref.No.ZD331025270696C/2022-23
dated 25.10.2025 and quash the same.
For Petitioner
: Mr.B.Rooban
W.P.(MD) No.28806 of 2026
For Respondent
: Mr.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
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O R D E R
Order dated 25.10.2025 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner submits that about 5% of the tax demand under the impugned order was recovered. Subject to giving credit thereto, he submits that the petitioner agrees to remit an additional 20% so as to remit 25% of the tax demand in the aggregate as a condition for remand. An endorsement to that effect has been made.
3. Subject to verifying and confirming the recovery made earlier and subject to further remittance of additional amounts so as to remit 25% of the tax demand under the impugned order in the aggregate, within 30 days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the tax demand by the petitioner in the manner specified above. Subject to
W.P.(MD) No.28806 of 2026 fulfilment of this condition, the bank attachment relating to the impugned order, if any, shall be raised.
4. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 06.10.2026 JEN NCC : No Index : No To The Deputy State Tax Officer-1/ The Deputy Commercial Tax Officer, Sivakasi-1 Assessment Circle, Commercial Taxes Building, No.174-A,NGO Colony, Satchiyapuram,Sivakasi, Virudhunagar District - 626 124.
W.P.(MD) No.28806 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) No.28806 of 2026 06.10.2026