WP No. 24396 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24396 of 2026 and WMP.Nos.26581, 26586 & 26597 of 2026 Sanjaykumar Lalwani and Sons Huf, Represented by its Karta, Mr.Sanjay Lalwani No.13, Clemens Road, Purasawalkam, Chennai-600 007. ..Petitioner Vs The Commercial Tax Officer, Purasawalkam Assessment Circle, No.1, 3rd Floor, PAPJM Annex Building, Greams Road, Chennai-600 006. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the respondent in respect of the impugned order bearing Reference No.ZD330126065701P dated 12.01.2026 and quash the same and direct the Respondent to grant an opportunity to file reply and personal hearing. For Petitioner: Mr. N. S.Bharathi Vel For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 ORDER An order dated 12.01.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. The 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. 4. Subject 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 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 shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer, Purasawalkam Assessment Circle, No.1, 3rd Floor, PAPJM Annex Building, Greams Road, Chennai-600 006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24396 of 2026 and WMP.Nos.26581, 26586 & 26597 of 2026 07-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 24396 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24396 of 2026 and WMP.Nos.26581, 26586 & 26597 of 2026 Sanjaykumar Lalwani and Sons Huf, Represented by its Karta, Mr.Sanjay Lalwani No.13, Clemens Road, Purasawalkam, Chennai-600 007. ..Petitioner Vs The Commercial Tax Officer, Purasawalkam Assessment Circle, No.1, 3rd Floor, PAPJM Annex Building, Greams Road, Chennai-600 006. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the respondent in respect of the impugned order bearing Reference No.ZD330126065701P dated 12.01.2026 and quash the same and direct the Respondent to grant an opportunity to file reply and personal hearing. For Petitioner: Mr. N. S.Bharathi Vel For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 ORDER An order dated 12.01.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. The 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. 4. Subject 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 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 shall stand raised. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer, Purasawalkam Assessment Circle, No.1, 3rd Floor, PAPJM Annex Building, Greams Road, Chennai-600 006. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24396 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24396 of 2026 and WMP.Nos.26581, 26586 & 26597 of 2026 07-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis