WP No. 23964 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23964 of 2026 and WMP.Nos.26034 & 26036 of 2026 M/s. Sri Selvaganapathy Industries Represented by its Proprietor Srinivasan Dhasarathan, B-58 Munuswamy Street, Vanagaram road, Athipet, Chennai, Tiruvallur, Tamil Nadu 600 058. ..Petitioner Vs The Deputy Commercial Tax Officer Vangaram, Poonamallee, Kancheepuram, Tamil nadu. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the order dated 24.10.2025 bearing Reference No. ZD331025257056P on the file of the Respondent and quash the same, and consequently direct the Respondent to condone the delay in filing the statutory appeal. For Petitioner: Ms. R. Supriya For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 24.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 23964 of 2026 __________ Page2 of 4 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. 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. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 23964 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax Officer Vangaram, Poonamallee, Kancheepuram, Tamil nadu. https://www.mhc.tn.gov.in/judis WP No. 23964 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23964 of 2026 and WMP.Nos.26034 & 26036 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis