WP No. 23816 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23816 of 2026 and W.M.P.Nos.25832, 25833 & 25835 of 2026 A S FABRICAS Represented by its Proprietrix Mrs ARUMUGANAYANAR UMA No.4, Appadurai Street, Padi,Chennai, Tamil Nadu 600 050 ..Petitioner(s) Vs The Deputy State Tax Officer (ST) 1 (Formerly Known as Deputy Commercial Tax Officer), O/o.the Assistant Commissioner (ST), Padi assessment circle, 4th floor, room no.416, The Integrated building for commercial tax and registration department, (south tower), nandanam, chennai - 600035. ..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 records pursuant to the impugned order passed by the Respondent in Reference Number ZD 330 824 224 952B/2019-20, dated 24.08.2024, and to quash the same as contrary to law, as arbitrary, illegal. For Petitioner(s): Mr.Panneerselvam K For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 23816 of 2026 __________ Page2 of 4 ORDER An order dated 24.08.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, 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. 23816 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. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer (ST) 1 (Formerly Known as Deputy Commercial Tax Officer), O/o.the Assistant Commissioner (ST), Padi assessment circle, 4th floor, room no.416, The Integrated building for commercial tax and registration department, (south tower), nandanam, chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 23816 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23816 of 2026 and W.M.P.Nos.25832, 25833 & 25835 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis