WP No. 19931 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19931 of 2026 and W.M.P.Nos.21279 & 21281 of 2026 Benaz Enterprises REP BY ITS PROPRIETOR , JIYAUDEEN NO,39, Padavattaman Nagar, Ambattur Sidco Industrial Estate, Chennai, TamilNadu 600098 ..Petitioner(s) Vs The Commercial Tax Officer Pattaravakkam, Ambattur, Kancheepuram, Tamil nadu ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records in impugned assessment order on the file of the respondent u/s 74 Act/Rules provision Ref.No.ZD330324186148D dated 27.03.2024 for the assessment year 2020-2021, and quash the same as illegal and devoid of merits. For Petitioner(s): Mr.T.Suresh for Mr.Naresh Kumar S For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 19931 of 2026 __________ Page2 of 4 ORDER An order dated 27.03.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.L.Gokulraj, 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. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 19931 of 2026 __________ Page3 of 4 6. 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. 10-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax Officer Pattaravakkam, Ambattur, Kancheepuram, Tamil nadu https://www.mhc.tn.gov.in/judis WP No. 19931 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 19931 of 2026 and W.M.P.Nos.21279 & 21281 of 2026 10-06-2026 https://www.mhc.tn.gov.in/judis