WP No. 24854 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24854 of 2026 and WMP.Nos.27122 & 27123 of 2026 Tvl. AVD Traders Represented by its Proprietor Vinothkumar, No. 1/399, Sirukallathur Main Road, Kundrathur, Kanchipuram 600 069. ..Petitioner Vs Deputy State Tax Officer-2, Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamellee, Chennai-600 123. ..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 29.04.2024 in bearing reference no. ZD330424232926E in Form DRC 07 issued by the Respondent in respect of 33ALMPV0635K1ZS / 2018- 19, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner: Mr. Raghunandan Sriram For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24854 of 2026 ORDER An order in original dated 29.04.2024 is assailed on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 40% of the tax demand so as to remit 50% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 40% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original 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 additional 40% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24854 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy State Tax Officer-2, Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Poonamellee, Chennai-600 123. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24854 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24854 of 2026 and WMP.Nos.27122 & 27123 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis