Madras High Court
WP(MD)/28725/2026 of ANGEL SAILOR ENTERPRISES Vs The State Tax Officer on 5 October 2026
WP(MD) NO. 28725 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-10-2026
CORAM
THE HONOURABLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) NO. 28725 of 2026
{CNR: HCMD011407872026}
Case QR
WMP (MD) Nos.21801 and 21803 of 2026
1. Angel Sailor Enterprises
Rep. by its Proprietor Yasten
No.4/2940-12
Samaiyan Nagar
Unnamed Road
Tourist Information Centre
Rameswaram
Ramanathapuram
Tamil Nadu 623 526.
Petitioner(s)
Vs
1. The State Tax Officer,
Ramanathapuram Assessment Circle
Commercial Tax Department
Office of the State Tax Officer
No.73/2, Central Plaza
Salai Street
Ramanathapuram 623 501.
Respondent(s)
For Petitioner(s):
Mr.Mansoor Ilahi
For Respondent(s): Mr.R.Parthiban, SGP
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, and call for the records pertaining to the impugned order passed by the respondent vide Reference No.
ZD331225214228R dated 15.12.2025 along with the detailed order as annexure and quash the same and pass such other orders as this Honble Court may deem it fit and necessary in the nature and circumstances of the case and thus render justice.
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ORDER
The order dated 15.12.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order 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 5 months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. 05-10-2026 PKN To
1. The State Tax Officer, Ramanathapuram Assessment Circle Commercial Tax Department Office of the State Tax Officer No.73/2 Central Plaza Salai Street Ramanathapuram 623 501.
SENTHILKUMAR RAMAMOORTHY
,J.
PKN W.P (MD)No.28725 of 2026 05.10.2026