W.P.No.23933 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 W.P.No.23933 of 2026 and W.M.P.Nos.25996 & 25997 of 2026 SRT TRANSPORT, Represented by its Proprietor Mr.Elaya Raja, Plot No. 471/2, Inner Ring Road, Manjambakkam Junction, Chennai - 600 060. ..Petitioner(s) Vs The Deputy State Tax Officer II, (Formerly Known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Room No.118, 1st Floor, Integrated Commercial Tax Buildings, No.32, Elephant Gate Bridge Road, Chennai - 600003. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the respondent pursuant to the impugned order in Reference No.ZD 331 225 397 784Z/2021-22 Dated 26.12.2025 and quash the same as arbitrary, illegal. For Petitioner(s): Ms.V.Vijayalakshmi For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax https://www.mhc.tn.gov.in/judis W.P.No.23933 of 2026 __________ Page2 of 4 ORDER An order dated 26.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3.On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4.On instructions, learned counsel for the petitioner agrees to pay a sum of Rs.12,00,000/- towards 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 a sum of Rs.12,00,000/- towards the disputed tax demand, as agreed to, within forty five 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 https://www.mhc.tn.gov.in/judis W.P.No.23933 of 2026 __________ Page3 of 4 reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of Rs.12,00,000/- towards the disputed tax demand. 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. 03-07-2026 Index: No Speaking order Neutral Citation: No hvk To The Deputy State Tax Officer II, (Formerly Known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Room No.118, 1st Floor, Integrated Commercial Tax Buildings, No.32, Elephant Gate Bridge Road, Chennai - 600003. https://www.mhc.tn.gov.in/judis W.P.No.23933 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. hvk WP No. 23933 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis