WP No. 26183 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26183 of 2026 and WMP Nos.28588 and 28589 of 2026 Senthil Perumal Proprietor of Sri Sai Industry No.T.382,SIDCO Industrial Estate, Kattur, Thirumullaivoyal, Chennai 600062 ..Petitioner(s) Vs Deputy State Tax Officer 1 Thirumullaivoyal Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Walltax Road,Vepery, Chennai-03 ..Respondent(s) 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 on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent dated 23.07.2024 vide Ref.No.ZD330724267959O/2020- 2021 and quash the same, and consequently direct the Respondent to re- adjudicate the Show Cause Notice after giving an opportunity of personal hearing in accordance with law. For Petitioner(s): Mr.Sathyanarayana AG For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26183 of 2026 __________ Page2 of 4 ORDER An order dated 23.07.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr.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 50% 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 50% 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 50% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 26183 of 2026 __________ Page3 of 4 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To Deputy State Tax Officer 1 Thirumullaivoyal Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Walltax Road, Vepery, Chennai 600 003. https://www.mhc.tn.gov.in/judis WP No. 26183 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26183 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis