Madras High Court
WP/37478/2026 of Rajendran Sundararajan Vs The Deputy Commercial Tax Officer on 30 September 2026
WP No. 37478 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37478 of 2026
and
WMP Nos.42083 and 42084 of 2026
CNR: {HCMA012047132026}
Rajendran Sundararajan
Proprietor of Tvl. Swamy Cafe,
No. 17, Ramakrishna Street, Adambakkam,
Chennai – 600088.
..Petitioner
Vs
The Deputy Commercial Tax Officer
Nanganallur Assessment Circle,
Room No.224, Second Floor,
Integrated Building of Commercial Taxes, and Registration Department, Fanpet, Chennai-600 035.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order issued vide FORM DRC-07 in Ref. No. ZD3303260538394
dated 06.03.2026 for the assessment year 2020 2021, by the respondent and quash the same.
For Petitioner:
Mr. G. Derrick Sam
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37478 of 2026
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ORDER
An order dated 06.03.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 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, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37478 of 2026
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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To The Deputy Commercial Tax Officer Nanganallur Assessment Circle, Room No.224, Second Floor, Integrated Building of Commercial Taxes, and Registration Department, Fanpet, Chennai-600 035
WP No. 37478 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37478 of 2026 30-09-2026