Madras High Court
WP(MD)/30818/2026 of K.Rajamani Vs The Deputy State Tax Officer - 2 on 2 November 2026
WP(MD) No. 30818 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30818 of 2026
CNR:{HCMD011484742026}
and
WMP(MD) Nos.23812 & 23813 of 2026
K.Rajamani,
Tvl.Kayampoo Rajamani,
W/o. Kayampoo,
No.182, Puthuvayal,
Kulathur, Muthukkadu,
Pudukkottai District - 622501.
..Petitioner(s)
Vs
The Deputy State Tax Officer – 2,
Pudukottai 3 Circle,
Pudukkottai,
Pudukkottai District.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in TEMP ID 332500002799TMP/2024-25 dated 23.03.2026 and quash the same.
For Petitioner
: Mr.T.Bashyam
For Respondent
: Mr.R.Parthiban
Special Government Pleader
*****
WP(MD) No. 30818 of 2026
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ORDER
Order dated 23.03.2026 is assailed in this Writ 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 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
WP(MD) No. 30818 of 2026 fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
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. 02-11-2026 (2/2) Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer – 2, Pudukottai 3 Circle, Pudukkottai, Pudukkottai District.
WP(MD) No. 30818 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30818 of 2026 02-11-2026 (2/2)