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M/s.Sivasakthi Agri Maiyam, v. the Deputy State Tax OFFICER-1

Madras HC16 Jul 2026WP/25687/2026

Case brief

AI extract

What is this about?

Madras High Court, Senthilkumar Ramamoorthy J., WP No. 25687 of 2026 (16-07-2026): natural justice challenge to tax demand order dated 17.12.2025; order set aside conditionally on confirmation of recovery of entire tax demand; remand for fresh order after reasonable opportunity within three months; certiorari; Article 226; Deputy State Tax Officer-1, Chidambaram-1 Assessment Circle; no costs.

What did the court decide?

Writ petition disposed of: impugned order set aside subject to verification and confirmation of recovery of the entire tax demand; matter remanded for a fresh order after reasonable opportunity within three months; connected miscellaneous petition closed; no order as to costs. ¶24

M/s.Sivasakthi Agri Maiyam, Vs the Deputy State Tax… — Writ and Judicial Review | Madras HC (2026)

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WP No. 25687 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 16-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25687 of 2026 and WMP.No.28068 of 2026

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M/s.SIVASAKTHI AGRI MAIYAM, Represented by its Proprietor D.Sakthivel, No.1/3, Main Road, Periyapattu, Cuddalore-608801

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..Petitioner

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The Deputy State Tax Officer-1, Chidambaram-1 Assessment Circle, Commercial Taxes Buildings, C.Mutlur, Cuddalore Main Road, Near Court Buildings, Chidambaram, Cuddalore.

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..Respondent

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent in his proceedings in Order No. 33EYVPS0955M1ZH/2021-22, quash the order dated 17.12.2025 passed therein.

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For Petitioner: Mr. P.V.Sudakar

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For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax)

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ORDER

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An order dated 17.12.2025 is assailed in this writ petition on the ground

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of alleged breach of principles of natural justice.

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 25687 of 2026

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Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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Learned counsel for the petitioner submits that the entire tax demand

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under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed.

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Subject to verifying and confirming that the entire tax demand under the impugned order has indeed been recovered, the impugned order is set aside. Consequently, 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 verifying the recovery as mentioned above.

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The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.

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16-07-2026

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Index : Yes/No

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Neutral Citation : Yes/No

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__________ Page2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 25687 of 2026

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The Deputy State Tax Officer-1, Chidambaram-1 Assessment Circle, Commercial Taxes Buildings, C.Mutlur, Cuddalore Main Road, Near Court Buildings, Chidambaram, Cuddalore.

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__________ Page3 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 25687 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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WP No. 25687 of 2026 and WMP.No.28068 of 2026

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