WP No. 23083 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23083 of 2026 and WMP.Nos.25003 & 25004 of 2026 Tvl.SHENDUJA METALS Rep. by its Proprietrix Mrs.Shenduja, Registered Office at No. 174/1A1A1, Iswaryam Nagar, Kattoor, Avadi, Tiruvallur, Tamil Nadu - 600 062. ..Petitioner Vs Deputy State Tax Officer – 02/ Deputy Commercial Tax Officer Thirumullaivoyal Assessment Circle, Station Door No.32, Room No.114, 1st floor, Tiruvallur Division, Integrated Commercial Taxes Office Building, Elephant Gate Bridge Road, Vepery, Chennai - 600003. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent vide Reference No. ZD331225253543M dated 16.12.2025 along with the detailed order as annexure and quash the same. For Petitioner: Mr. R.Mansoor Ilahi https://www.mhc.tn.gov.in/judis WP No. 23083 of 2026 __________ Page2 of 4 For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 16.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of 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 as a condition for remand. 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. Subject to fulfilment of the above condition, https://www.mhc.tn.gov.in/judis WP No. 23083 of 2026 __________ Page3 of 4 the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. 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. 25-06-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ To Deputy State Tax Officer – 02/ Deputy Commercial Tax Officer Thirumullaivoyal Assessment Circle, Station Door No.32, Room No.114, 1st floor, Tiruvallur Division, Integrated Commercial Taxes Office Building, Elephant Gate Bridge Road, Vepery, Chennai - 600003. https://www.mhc.tn.gov.in/judis WP No. 23083 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23083 of 2026 and WMP.Nos.25003 & 25004 of 2026 25-06-2026 (2/2) https://www.mhc.tn.gov.in/judis