WP No. 22179 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22179 of 2026 and W.M.P. Nos.24074 and 24078 of 2026 Venkatesh M Security Agency, Represented by its Proprietor Mr.Venkatesh M No.73, Krishnancoil Vellalar East Street, Putheri, Kanniyakumari 629 001. ..Petitioner Vs The Deputy State Tax Officer (ST) (Formerly known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Station: No.32, Integrated Commercial Taxes Building, Room No.118, Elephant Gate Bridge Road, Vepery, Chennai-600 003 ..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records of the Respondent pursuant to the impugned order in Reference Number ZD 330 424 148 403P / 2018-19 dated 18.04.2024 and quash the same as arbitrary and illegal. For Petitioner: Ms.V. Vijayalakshmi For Respondent: Ms.G.Dhana Madhri, Government Counsel (Tax) ORDER An order dated 18.04.2024 is impugned primarily on the ground of breach of principles of natural justice. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent. https://www.mhc.tn.gov.in/judis WP No. 22179 of 2026 __________ Page2 of 3 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 50% 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 50% 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. 22.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer (ST) (Formerly known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Station: No.32, Integrated Commercial Taxes Building, Room No.118, Elephant Gate Bridge Road, Vepery, Chennai-600 003. https://www.mhc.tn.gov.in/judis WP No. 22179 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 22179 of 2026 22.06.2026 https://www.mhc.tn.gov.in/judis