Murugan v. Deputy Commercial Teax Officer/Deputy State Tax Officer 1

ORDER Impugned order dated 06.12.2025 and the consequential recovery proceedings dated 16.06.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.

¶2Ms. G. Dhana Madhri, 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 Page2 of 4 this order, the impugned order is set aside and the matter is remanded to the first respondent 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 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. 24-07-2026 Index: Yes/No kj To

1.Deputy commercial Tax officer/Deputy State Tax officer – 1, Tondiarpet Assessment circle No.217, 2nd floor, Integrated commercial Taxes building, Elephant Gate Bridge road, Chennai-600003.

2.Deputy Commissioner (State Tax) North II Chennai North Division, Integrated Commercial Taxes Building, No. 32, Elephant Gate Bridge Road, 5th Floor, Room No. 510, Chennai.

3.The Branch Manager, Union Bank of India, 17, G.A.Road, Washermanpet, Madras, Tamil Nadu. Page3 of 4

SENTHILKUMAR RAMAMOORTHY, J. kj and WMP.Nos.29936 & 29937 of 2026 24-07-2026 Page4 of 4

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.29936 & 29937 of 2026 Murugan Prop. Tvl. Sri Om Murugan Industries No.97/A, Illaya street Kamarajar colony, Tondiarpet Chennai, Tamilnadu-600 081. ..Petitioner Vs 1.Deputy commercial Tax officer/Deputy State Tax officer - 1 Tondiarpet Assessment circle No.217, 2nd floor, Integrated commercial Taxes building Elephant Gate Bridge road Chennai-600 003. 2.Deputy Commissioner (State Tax) North II Chennai North Division, Integrated Commercial Taxes Building, No. 32, Elephant Gate Bridge Road, 5th Floor, Room No. 510, Chennai. 3.The Branch Manager Union Bank of India, 17, G.A.Road, Washermanpet, Madras, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the 1st Respondent in Ref No.ZD331225093805A and the consequential recovery notice in R.C.No.GSTIN : 33CRSPM3616D1ZT/DSTO-3/2026 passed by the Page1 of 4 2nd Respondent and quash the order dated 06.12.2025 passed by the 1st Respondent herein and consequential recovery notice dated 16.06.2026 passed by the 2nd Respondent herein. For Petitioner: Ms. S.Jecintha For R1 & R2: Ms. G. Dhana Madhri Government Counsel (Tax)