WP No. 23744 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. 23744 of 2026 and WMP.Nos.25742 & 25744 of 2026 Hotel Blue Nile Private limited Represented by its Director Ms. Vijayalakshmi, No.94, GST Road, Pallavaram , Chennai - 600043. ..Petitioner Vs State Tax Officer Pallavaram Assessment Circle, no.46, Room no.301, 3rd floor, Mylapore taluk office building, Greenways road, R.A.Puram, Chennai - 600028. ..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 of Impugned Assessment Order dated 17.12.2025 and its consequential DRC 07 Order dated 17.12.2025 Vide Ref. No. ZD3312252716769 issued by the respondent and quash the same as arbitrary and illegal For Petitioner: Mr. A. Abdul Rahman For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 23744 of 2026 __________ Page2 of 4 ORDER An order dated 17.12.2025 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. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. 4. On instructions, learned counsel for the petitioner agrees to pay 10% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 5. Subject to the condition that the petitioner remits 10% 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 10% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 23744 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 02-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To State Tax Officer Pallavaram Assessment Circle, no.46, Room no.301, 3rd floor, Mylapore taluk office building, Greenways road, R.A.Puram, Chennai - 600028. https://www.mhc.tn.gov.in/judis WP No. 23744 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23744 of 2026 and WMP.Nos.25742 & 25744 of 2026 02-07-2026 https://www.mhc.tn.gov.in/judis