Pandian v. The State Tax Officer (St)/

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.26721 & 26722 of 2025 Pandian ... Petitioner Vs.

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

... Respondents 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.ZD330125191271R dated 23.01.2025 quash the same as arbitrary and illegal.

For Petitioner : Mr.S.Sakthi Siddharth For Respondent : Mr.J.K.Jeyaselan Government Advocate 1/3

ORDER

Heard both sides.

2.The impugned assessment order is, on the face of it, nonspeaking. On this sole ground, it is quashed. The matter is remitted to the file of the respondent to pass an order afresh on merits and in accordance with law. The attachment made on the petitioner's bank account shall stand lifted immediately.

3.This Writ Petition is allowed accordingly. No costs.

Consequently, connected miscellaneous petitions are closed. 25.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The State Tax Officer (ST) / Commercial Tax Officer, Bodinayakanur Assessment Circle, Theni.

2/3

G.R.SWAMINATHAN, J.

MGA 25.11.2025 3/3