WP No. 26966 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26966 of 2026 and WMP.No.29531 of 2026 M/s. Magesh K Rep. by proprietor Kanniyan Magesh, 17, Aswin Garden, Vellalar Street, J J Nagar, Chennai- 600037. ..Petitioner Vs Deputy Commercial Tax officer JJ Nagar Assessment circle, 2nd Floor, Annex Building, Greams road, Chennai 06. ..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. ZD330824134042T dated 16.08.2024 and quash the same and direct the Respondent to provide an opportunity to make submissions. For Petitioner: Ms. Sahaya Sweetlin For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 16.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. __________ Page1 of 3 https://www.mhc.tn.gov.in/judis WP No. 26966 of 2026 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. 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy Commercial Tax officer JJ Nagar Assessment circle, 2nd Floor, Annex Building, Greams road, Chennai 06. __________ Page2 of 3 https://www.mhc.tn.gov.in/judis WP No. 26966 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26966 of 2026 and WMP.No.29531 of 2026 23-07-2026 __________ Page3 of 3 https://www.mhc.tn.gov.in/judis