Ms Manjal, A Proprietorship Firm Represented By Divya v. The Assistant Commissioner St

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.23912 & 23916 of 2026 M/s. Manjal, A Proprietorship firm represented by Divya, Represented by its General Power of Attorney, Mr.S. Sakthivel, No.2/970, Ottiyambakkam Main Road, Sithalapakkam, Chennai-600 126.

..Petitioner Vs The Assistant Commissioner (ST) Selaiyur Assessment Circle, Chennai-600 028.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to quash the impugned orders passed by the Respondent in the proceedings vide Reference No: ZD3308241971472 dated 22-08-2024, as arbitrary and in violation of the principles of natural justice, and direct the Respondent to consider the matter afresh and pass appropriate orders on merits. For Petitioner:

Mr. S. Magesh Kumar for Mr. C. Arunseshan For Respondent:

Mr. R. Sethu Prabakaran Government Counsel (Tax)

ORDER

An order dated 22.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Mr. R.Sethu Prabakaran, learned Government Counsel (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 50% 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 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 re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand. The bank attachment shall be raised on condition that the petitioner forthwith makes the pre-deposit as agreed to from and out of such account within the time limit stipulated above. In the event of default, the attachment of the account of the petitioner shall stand ipso facto restored.

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.

23-06-2026 Index : Yes/No (1/3) KJ To The Assistant Commissioner (ST) Selaiyur Assessment Circle, Chennai-600 028.

SENTHILKUMAR RAMAMOORTHY J.

KJ and WMP.Nos.23912 & 23916 of 2026 23-06-2026 (1/3)