Madras High Court
WP(MD)/31373/2026 of G.Senthil Nathan Vs The Deputy State Tax Officer-1 on 3 November 2026
WP(MD) No. 31373 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 03-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31373 of 2026
CNR:{HCMD011560722026}
AND
G.Senthil Nathan
Proprietor of M/s.Sri Vinayaga Electricals and Traders
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-1,
Aranthangi Assessment Circle,
Aranthangi, Pudukkottai District.
2. The State Tax.Officer-1,
Aranthangi Assessment Circle, Aranthangi, Pudukkottai District.
3. The Branch Manager
Indian Overseas Bank,
Avudaiyar Kovil Branch,
Avudayarkovil,
Pudukkottai-.614 618.
..Respondent(s)
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 in TIN
No.33084142481/2012-13, dated 29.09.2025 passed by the 1st __________
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WP(MD) No. 31373 of 2026
Respondent and the consequential Form 4 Demand Notice in RC.No.
33084042481/2012-13 dated 12.08.2026 issued by the 2nd Respondent and consequential recovery notices including Form 5,Form 7, and Form 7A notices dated 09.10.2026 issued by the 2nd Respondent and quash the same and consequentially lift the attachment made to the bank account of the Petitioner bearing Account No. 075301000011467 in Indian Overseas Bank, Avudaiyar Kovil Branch (IFC IOBA0000753).
For Petitioner(s)
:Ms.T.V.Muthu Abirami
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
for R1 & R2
Mr.Y.Jagadeesh
Standing Counsel for R3
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ORDER
The order dated 29.09.2025 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. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for respondents 1 and 2. Mr.Y.Jagadeesh, learned __________
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WP(MD) No. 31373 of 2026 Standing Counsel, accepts notice for the third 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 thirty (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 (5) months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised. The attachment of the petitioner’s property shall also be raised and no further steps shall be taken for the sale of said property.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd Note: Issue order copy of 03.11.2026. __________
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WP(MD) No. 31373 of 2026 To
1. The Deputy State Tax Officer-1 Aranthangi Assessment Circle Aranthangi, Pudukkottai District
2. The State Tax.Officer-1 Aranthangi Assessment Circle, Aranthangi, Pudukkottai District __________
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WP(MD) No. 31373 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31373 of 2026 AND
03-11-2026 __________
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