Madras High Court
WP/37264/2026 of M/s Le Royal Industries Private Limited Vs The Deputy State Tax Officer-2 on 23 September 2026
WP No. 37264 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37264 of 2026
and W.M.P.No.41844 of 2026
CNR: {HCMA012104462026}
M/s Le Royal Industries Private Limited
Represented by its Authorised Signatory Mr. Le Prince ConsalNo. 67/12, Le Royal Laurendeau, Bye Pass Road,Velacherry, Chennai,Tamil Nadu- 600 042
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-2,
Velachery Assessment Circle,
Integrated commercial and registration
Building, Room No 222, 2nd Floor,
Anna salai Nandanam,
chennai 600 035
2. The Assistant Commissioner ST
Velachery Assessment Circle
Integrated Commercial and Registration
Building, Room No.225, 2nd Floor, Anna Salai, Nandanam Chennai
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, Calling for the records relating to the impugned order in DRC 07 bearing Reference No ZD3312253826476 dated 24.12.2025 along with the detailed order dated 24.12.2025 passed by the Respondent R1 and quash the same as the same being
WP No. 37264 of 2026
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 direct the 2nd respondent to lift the bank attachment vide Notice in DRC 13
dated 17.08.2026.
For Petitioner(s):
Mr.N.Sri Prithvi Reddy
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 24.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
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.
WP No. 37264 of 2026
4. Learned counsel for the petitioner submits that about 43% of the aggregate tax demand under the impugned order was recovered. He relies on the electronic liability ledger in this regard.
5. Subject to verifying and confirming that 43% of the tax demand was recovered earlier, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits 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 confirming the above mentioned recovery. Subject to fulfilment of this condition, the bank attachment if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA
WP No. 37264 of 2026
To
1. The Deputy State Tax Officer-2, Velachery Assessment Circle, Integrated commercial and rgistration Building, Room No 222, 2nd Floor, Anna salai Nandanam, chennai 600 035
2. The Assistant Commissioner ST Velachery Assessment Circle Integrated Commercial and Registration Building Room No.225, 2nd Floor, Anna Salai, Nandanam Chennai
WP No. 37264 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37264 of 2026 and W.M.P.No.41844 of 2026 23-09-2026