M/S Rani Medicals v. The Deputy State Tax Officer 2

ORDER An order dated 03.05.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

¶2Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the first and second respondents.

¶3The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

¶4Subject to the condition that the petitioner remits 25% 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 to the second respondent for re-consideration. After providing a reasonable Page3 of 4 opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order in the third respondent bank shall stand raised.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 23-07-2026 Index : Yes/No KJ To

¶1The Deputy State Tax Officer 2 Chengalpattu Assessment circle office of the Assistant commissioner(ST) No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001.

¶2The Deputy Commercial Tax Officer Chengalpattu Assessment circle office of the Assistant commissioner(ST) No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ

¶3The Bank Manager, City Union Bank (Veerapuram Branch) No.122, Verapandia Kattabomman Street, Mahendra World City Main Road, Veerapuram Veerapuram – 603 002. 23-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.29249, 29250 & 29252 of 2026 M/s Rani Medicals Rep by its prop.Viswanathan, S/o.Murugesan Res.at No.25, 1st Street, Parukkal, Cheyyur, Kancheepuram, Tamilnadu -603 301. ..Petitioner Vs 1. The Deputy State Tax Officer 2 Chengalpattu Assessment circle office of the Assistant commissioner(ST) No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. 2. The Deputy Commercial Tax Officer Chengalpattu Assessment circle office of the Assistant commissioner(ST) No.16A, 1st floor, First Main Road Anna Nagar, Chengalpattu-603 001. 3. The Bank Manager, City Union Bank (Veerapuram Branch) No.122, Verapandia Kattabomman Street, Mahendra World City Main Road, Veerapuram Veerapuram – 603 002. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned Orders passed by the 2nd Respondent dated 03-05-2025 having Ref. Page2 of 4 No. ZD330525013252Y for the purpose of Inward supplies utilizing cancelled registration number for the financial year 2018-2019 and quash the same. For Petitioner: Mr. S.Micheal For R1 & R2: Mr. R. Sethu Prabakaran Government Counsel (Tax)