WP No. 20425 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 20425 of 2026 and WMP Nos. 21934 and 21935 OF 2026 Metco International Represented by its Partner Mr KAKA MOHAMED AMEEN No.118/16, Ist Floor, Marble Hall, Vepery High Road, Periyamet, Chennai- 600 003 ..Petitioner Vs The Commercial Tax Officer Vepery Assessment Circle, No 1 Room No A-110, C T Annexe Building, 1st Floor, Greams Road, Chennai 600 006. ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the Respondent pursuant to the impugned order in Reference Number ZD 331 125 360 172V/2021-22 dated 20.11.2025 and quash the same as arbitrary, illegal. For Petitioner: Mr.S.Ramanan For Respondent: Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ORDER An order dated 20.11.2025 is impugned primarily on the ground of breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 20425 of 2026 __________ 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for 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. 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. 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. 11.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 20425 of 2026 __________ To The Commercial Tax Officer Vepery Assessment Circle, No 1 Room No A-110, C T Annexe building, 1st Floor, Greams Road, Chennai 600 006 https://www.mhc.tn.gov.in/judis WP No. 20425 of 2026 __________ SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 20425 of 2026 11.06.2026 https://www.mhc.tn.gov.in/judis