WP No. 26546 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26546 of 2026 and W.M.P.Nos.29041 & 29042 of 2026 Srinivasan Mohan Shankar Proprietor of Shankar Trading International No 62, Ponni Amman Kovil Street, Puzhudhivakkam, Chennai 600 091 ..Petitioner(s) Vs 1. The Assistant Commissioner ST Nanganallur Assessment Circle, No.2nd Floor, Integrated Building for Registration and Commercial taxes department, Nandanam, Chennai 35 2. The Deputy State Tax Officer Nanganallur Assessment Circle No. 571, Integrated Commercial Taxes and Registration Department (South Tower) Room No. 224, 2nd Floor, Nandanam Chennai 600 035 ..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. ZD331225445358D dated 30.12.2025 passed by the 2nd respondent and quash the same as per se illegal. For Petitioner(s): Mr.S.Ravichandran https://www.mhc.tn.gov.in/judis WP No. 26546 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* ORDER An order dated 30.12.2025 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 respondents. 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. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 26546 of 2026 __________ Page3 of 4 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. 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. 22-07-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner ST Nanganallur Assessment Circle, No.2nd Floor, Integrated Building for Registration and Commercial taxes department, Nandanam, Chennai 35 2. The Deputy State Tax Officer Nanganallur Assessment Circle No. 571, Integrated Commercial Taxes and Registration Department (South Tower) Room No. 224, 2nd Floor, Nandanam Chennai 600 035 https://www.mhc.tn.gov.in/judis WP No. 26546 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26546 of 2026 and W.M.P.Nos.29041 & 29042 of 2026 22-07-2026 (2/2) https://www.mhc.tn.gov.in/judis