WP No. 23707 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23707 of 2026 and W.M.P.Nos.25680 & 25681 of 2026 Muhammed Ashraf Proprietor of ESSARC MANUFACTURES AND TECHNOLOGIES, SF No. 45/3C, Solavampalayam Post, Kinathukadu Taluk, Coimbatore, Tamilnadu-642109 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Pollachi (Rural)Assessment circle Pollachi, coimbatore, Tamilnadu ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in Reference No.ZD3304241808970 dated 24.04.2024 on the file of the respondent relating to F.Y.2018-19 and quash the same and consequently direct the respondent to pass order on merits. For Petitioner(s): Ms.G.Shakthipriya For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 23707 of 2026 __________ Page2 of 4 ORDER An order dated 24.04.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, 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. 23707 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. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 1 Pollachi (Rural)Assessment circle Pollachi, coimbatore, Tamilnadu https://www.mhc.tn.gov.in/judis WP No. 23707 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23707 of 2026 and W.M.P.Nos.25680 & 25681 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis