WP No. 18512 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18512 of 2026 and WMP.Nos.19853 & 19854 of 2026 M/s. Hovitrans Shippers Rep by its Proprietor Karthik, No 34 /2, 2nd Floor Hopeman 2nd Street Alandur Chennai 600 016. ..Petitioner Vs The State Tax Officer (ST) Ashok Nagar Assessment circle, Station No.1, Greams Road, Annexe Building, 5th Floor, PAPJM Building, Chennai 06. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the Impugned order dated 17-12-2025 in Reference No; 33BOKPK9038P1Z9 /2021-2022 issued by the respondent and quash the same as illegal and arbitrary. For Petitioner: Mr. S.Prabakaran For Respondent: Mr. R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 18512 of 2026 __________ Page2 of 4 ORDER An order dated 17.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. 4. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 10% 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 10% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 18512 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 04-06-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To The State Tax Officer (ST) Ashok Nagar Assessment circle, Station No.1, Greams Road, Annexe Building, 5th Floor, PAPJM Building, Chennai 06. https://www.mhc.tn.gov.in/judis WP No. 18512 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 18512 of 2026 and WMP.Nos.19853 & 19854 of 2026 04-06-2026 (2/2) https://www.mhc.tn.gov.in/judis