WP No. 25793 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25793 of 2026 and WMP.No.28181 of 2026 M/s Magesh K Rep by proprietor Kanniyan Magesh 17, Aswin Garden, Vellalar Street, J J nagar, Chennai 600 037. ..Petitioner Vs The Deputy Commercial Tax officer J J nagar Assessment Circle, 2nd Floor, Annex building, Greams Road, Chennai 600 006. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the respondent in the impugned Order vide Ref. No. ZD3302250568288 dated 06.02.2025 and quash the same and direct the Respondent to provide an opportunity to make submissions. For Petitioner: Ms. L.Sahaya Sweetlin for Mr. Senguttuvan K For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 06.02.2025 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. 25793 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, 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 petition is closed. There shall be no order as to costs. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25793 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax officer J J nagar Assessment Circle, 2nd Floor, Annex building, Greams Road, Chennai 600 006. https://www.mhc.tn.gov.in/judis WP No. 25793 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25793 of 2026 and WMP.No.28181 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis