WP No. 23813 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. 23813 of 2026 and W.M.P.Nos.25825 & 25826 of 2026 Tvl Maheswari electronics Rep By Its Authorized signatory Mr G Sudarshana Reddy S/o.M.Gopal Reddy No L 52/1 3rd floor, 14th cross behind fernhill garden apartments HSR Layout 6th sector, VTC Bangalore South Bangalore district Karnataka state-560102 ..Petitioner(s) Vs 1. The Commissioner of commercial Tax Ezhilagam, chepauk chennai-600 005 2. The state tax officer alagapuram circle salem ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the record relating to the order of the 2nd respondent order in proceedings of the state Tax officer order dated 13.2.2025 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23813 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.B Ramesshkumaar For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* ORDER An order dated 13.02.2025 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 respondents. 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 25% 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 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 23813 of 2026 __________ Page3 of 4 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. 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 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Commissioner of commercial Tax Ezhilagam, chepauk chennai-600 005 2. The state tax officer alagapuram circle salem https://www.mhc.tn.gov.in/judis WP No. 23813 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23813 of 2026 and W.M.P.Nos.25825 & 25826 of 2026 03-07-2026 (1/2) https://www.mhc.tn.gov.in/judis