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Madras High CourtWP/20856/2026disposed of

Mr.Duraipandian Arumugaraja v. The Assistant Commissioner (St)

2026-06-11Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.22496 and 22497 of 2026 Mr.Duraipandian Arumugaraja Proprietor of M/s. Thangam Agency No. 581/1A,NA, Velleeswarar Koil Street, Chennai - 600 125.

Presently at Plot No.26, Ayyappa Nagar Extension, Chennai - 600 077.

..Petitioner Vs The Assistant Commissioner (ST) Ayyapanthangal Assessment Circle, No.4/109, 1st Floor, Bangalore Highway Road, Varadharajapuram, Nazaratpet Chennai 600 123.

..Respondent Petition 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. ZD330724348929T dated 30.07.2024 for the assessment year 20192020, by the respondent and quash the same. For Petitioner:

Mr.G.Derrick Sam For Respondent:

Mr.R.Sethu Prabakaran, Government Counsel (Tax)

ORDER

An order dated 30.07.2024 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.

4. Subject to the remittance of 50% 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 reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised.

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.

11.06.2026 Index: Yes/No mmi

To The Assistant Commissioner (ST) Ayyapanthangal Assessment Circle, No.4/109, 1st Floor, Bangalore Highway Road, Varadharajapuram, Nazaratpet Chennai 600 123.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 11.06.2026