WP No. 23817 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. 23817 of 2026 and W.M.P.Nos.25834 & 25837 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 deputy state tax officer 1 of alagapuram circle salem, Room No 126 2nd floor integrated commercial taxes building No 17 PITCHARDS Road Hasthampatty 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 order No.33AAYPK8578R1ZA dated 26.2.2025 and quash the same. https://www.mhc.tn.gov.in/judis WP No. 23817 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 26.02.2025 is assailed on the ground that a personal hearing was not offered after the petitioner replied on 24.02.2025 to the show cause notice. 2. Learned counsel for the petitioner submits that a personal hearing was expressly requested for in reply dated 24.02.2025. Instead of offering a personal hearing, he submits that the impugned order was issued two days after the reply was sent. Without prejudice, he submits that the petitioner agrees to remit 25% of the disputed tax demand pertaining to defects 4 to 9 as a condition for remand. He has made an endorsement to that effect on the bundle. 3. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondents. She submits that the petitioner’s reply was duly considered and that three tax proposals were dropped on that basis. 4. As submitted by learned Government Counsel, the petitioner’s reply https://www.mhc.tn.gov.in/judis WP No. 23817 of 2026 __________ Page3 of 4 was indeed considered. However, it is noticeable that no personal hearing was provided in spite of an express request made in that regard and the impugned order was issued two days after the reply was sent. Subject to the petitioner remitting 25% of the tax demand pertaining to defects 4 to 9 within thirty days from the date of receipt of a copy of this order, the impugned order is partly set aside as regards defects 4 to 9 and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner pertaining to defects 4 to 9, a fresh order shall be issued within three months from the date of receipt of 25% of the disputed tax demand pertaining thereto. 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 (2/2) 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 deputy state tax officer 1 of alagapuram circle salem, Room No 126 2nd floor integrated commercial taxes building No 17 PITCHARDS Road Hasthampatty Salem https://www.mhc.tn.gov.in/judis WP No. 23817 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23817 of 2026 and W.M.P.Nos.25834 & 25837 of 2026 03-07-2026 (2/2) https://www.mhc.tn.gov.in/judis