WP No. 18795 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18795 of 2026 and W.M.P. Nos.20077, 20079 and 20081 of 2026 Indian Metal and Steels Represented by its Proprietor Mr. Imran Nazeer No.252/1, Ground Floor, 1st Street,Bagepalli, Hosur, Krishnagiri, Tamil Nadu 635 126 ..Petitioner Vs The Assistant Commissioner (ST) Hosur North-1 Assessment Circle, Commercial Taxes Building, 1st Floor, Near Old Bus Stand, Hosur, Krishnagiri, Tamil Nadu - 635 109. ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorari to call for records pursuant to the impugned order passed by the Respondent in Reference Number ZD 330 326 136 624J dated 16.03.2026, and to quash the same as contrary to law. For Petitioner: Mr.Panneerselvam K For Respondent: Mr.R.Sethu Prabakaran, Govt. Counsel (Tax) ORDER An order dated 16.03.2026 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. https://www.mhc.tn.gov.in/judis WP No. 18795 of 2026 __________ Page2 of 4 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. 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. 05.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 18795 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST) Hosur North-1 Assessment Circle, Commercial Taxes Building, 1st Floor, Near Old Bus Stand, Hosur, Krishnagiri, Tamil Nadu - 635 109. https://www.mhc.tn.gov.in/judis WP No. 18795 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 18795 of 2026 05.06.2026 https://www.mhc.tn.gov.in/judis