WP No. 25867 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25867 of 2026 and W.M.P.Nos.28252, 28254 & 28256 of 2026 TESPA Tools Private Limited, Represented by its Managing Director Mr Kolyar Sudendranath Shetty, D 105, First Main Road, Anna Nagar East, Chennai - 600 102. ..Petitioner(s) Vs The State Tax Officer, Pattaravakkam Assessment Circle, 4th floor, integrated commercial taxes and registration department, room no.415, government farm estate, nandanam, chennai - 600035. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records culminating Order reference No. ZD330225268861C dated 26.02.2025 passed by the respondent and quash the same as per se illegal. For Petitioner(s): Mr.S.Ravichandran For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 25867 of 2026 __________ Page2 of 4 ORDER An order dated 26.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 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 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 almost about 45% of the tax demand under the impugned order was recovered. He relies on the bank statement in this regard. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that about 45% of the tax demand under the impugned order was recovered, the impugned order is set aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits 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 verifying and confirming the recovery. https://www.mhc.tn.gov.in/judis WP No. 25867 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer, Pattaravakkam Assessment Circle, 4th floor, integrated commercial taxes and registration department, room no.415, government farm estate, nandanam, chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 25867 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25867 of 2026 and W.M.P.Nos.28252, 28254 & 28256 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis