Pandian v. The State Tax Officer (St)/Commercial Tax Officer,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.26935 & 26938 of 2025 Pandian ... Petitioner Vs.

The State Tax Officer (ST) / Commercial Tax Officer, Bodinayakanur Assessment Circle, Theni.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records relating to the order passed by the respondent in Reference No.ZD330125274233R dated 29.01.2025 and quash the same as arbitrary and illegal.

For Petitioner : Mr.S.Sakthi Siddharth 1/4

For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The impugned assessment order is non-speaking. On this sole ground, it is quashed. The matter is remitted to the file of the respondent. It is open to the respondent to pass an order afresh on merits and in accordance with law. The attachment made on the petitioner's bank account alone shall stand lifted forthwith without any delay. 3.This Writ Petition is allowed accordingly. No costs.

Consequently, connected miscellaneous petitions are closed. 26.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA 2/4

To The State Tax Officer (ST) / Commercial Tax Officer, Bodinayakanur Assessment Circle, Theni.

3/4

G.R.SWAMINATHAN, J.

MGA 26.11.2025 4/4