Muhammed Siraj Vs Assistant Commissioner St — Writ and Judicial Review | Madras HC (2026)

Muhammed Siraj Vs Assistant Commissioner St — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order set aside and matter remanded for re-consideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after reasonable opportunity; connected writ miscellaneous petitions closed; no order as to costs.

Issue for consideration

Whether the impugned order dated 07.11.2025 was issued without affording the petitioner a reasonable opportunity to contest the tax demand on merits. +1 more

Court's answer

The impugned order dated 07.11.2025 was issued without hearing the petitioner.

Ratio / Principle

Subject to the petitioner remitting 25% of the disputed tax demand within thirty days from receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration.

Key takeaways

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.ratio¶24

Detailed headnote1 paragraphs

MADRAS HIGH COURT (Senthilkumar Ramamoorthy, J.), 22-07-2026 — WP No. 26571 of 2026 and W.M.P.Nos.29068 & 29070 of 2026 — Muhammed Siraj, Proprietor of M/s.DR Traders, Hosur v. Assistant Commissioner ST, State Commercial Taxes Department, Hosur (South). Commercial tax demand order Ref.No.ZD331125124046Y dated 07.11.2025 challenged under Article 226 by way of Certiorarified Mandamus, also seeking removal of bank attachment. Court found on perusal that the impugned order was issued without hearing the petitioner; writ petition filed after expiry of limitation. On instructions, petitioner's counsel agreed to remit 25% of the disputed tax demand as a condition for remand. Subject to such remittance within thirty days, the impugned order was set aside and the matter remanded for re-consideration, with a fresh order to be issued within three months of remittance after providing a reasonable opportunity. Writ petition disposed of on these terms; connected miscellaneous petitions closed; no order as to costs.

WP No. 26571 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 26571 of 2026 and W.M.P.Nos.29068 & 29070 of 2026

Muhammed Siraj Proprietor of M/s.DR Traders, No.12, Sunnambukara Street, Hosur, Krishnagiri District Tamil Nadu 638 109

..Petitioner(s)

Vs

Assistant Commissioner ST State commercial taxes Department, Hosur (South) -3 Commercial taxes Building, Seetharam Nagar, Hosur 635 109

..Respondent(s)

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the Respondent in the Impugned Order passed vide Ref.No.ZD331125124046Y dated 07.11.2025 and quash the same with consequential direction to the respondent to remove the bank attachment.

For Petitioner(s): Mr.P.Jitendra Kumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

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WP No. 26571 of 2026

ORDER

An order dated 07.11.2025 is assailed on the ground that the petitioner

did not have a reasonable opportunity to contest the tax demand on merits.

Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 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.

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WP No. 26571 of 2026

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

costs.

22-07-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To

Assistant Commissioner ST State commercial taxes Department, Hosur (South) -3 Commercial taxes Building, Seetharam Nagar, Hosur 635 109

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WP No. 26571 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

RNA

WP No. 26571 of 2026 and W.M.P.Nos.29068 & 29070 of 2026

22-07-2026

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