WP No. 24520 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24520 of 2026 and W.M.P.Nos.26731 & 26732 of 2026 M/S.Adithya Engineering Works (Represented by its Proprietor Mr. Subramaniam Balaji), 7-155A, Ground Floor, Thandalam Road, Kovur, Chennai, Tamilnadu - 600128. ..Petitioner(s) Vs The State Tax Officer kundrathur assessment circle, no.4/109, 1st Floor, bangalore chennai highway, varadarajapuram, nazrathpet, chennai-123. ..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 records of the Respondent in the impugned Order Reference No. ZD331225294134K dated 18.12.2025 passed by the Respondent for the period April, 2021 to March, 2022 and quash the same as it has been passed in contravention of principles of natural justice. For Petitioner(s): Mr.K.Vaitheeswaran For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 24520 of 2026 __________ Page2 of 4 ORDER An order dated 18.12.2025 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 respondent. 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. Learned counsel for the petitioner submits that the entire tax under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the entire demand under the impugned order was recovered, the impugned order is set aside and the matter is remanded for re-consideration so as to provide an opportunity to the petitioner to contest the tax demand on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming the aforementioned recovery. https://www.mhc.tn.gov.in/judis WP No. 24520 of 2026 __________ Page3 of 4 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. 08-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer kundrathur assessment circle, no.4/109, 1st Floor, bangalore chennai highway, varadarajapuram, nazrathpet, chennai-123. https://www.mhc.tn.gov.in/judis WP No. 24520 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24520 of 2026 and W.M.P.Nos.26731 & 26732 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis