WP No. 27222 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27222 of 2026 and W.M.P.Nos.29803 & 29804 of 2026 Sai Travels Represented by its Proprietor Mr PRABHU, No.1060, 1st Floor, 48th Street, TVS colony, ANNA NAGAR WEST EXTENSION, Chennai 600 101. ..Petitioner(s) Vs The Deputy State Tax officer-II (formerly known as Deputy commercial Tax officer) Koyambedu Assessment circle 5th floor No.1, PAPJM annexure Building Greams Road chennai-600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned order in Reference No ZD 331 225 084 830I/ 2021-22 dated 05.12.2025 passed by the Respondent and quash the same as arbitrary, illegal and to pass For Petitioner(s): Mr.S.Ramanan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 27222 of 2026 __________ Page2 of 4 ORDER An order dated 05.12.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents. 2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 4. Subject to the condition that the petitioner remits 50% of the disputed tax demand 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. 27222 of 2026 __________ Page3 of 4 5. 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. 24-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax officer-II (formerly known as Deputy commercial Tax officer) Koyambedu Assessment circle 5th floor No.1, PAPJM annexure Building Greams Road chennai-600 006 https://www.mhc.tn.gov.in/judis WP No. 27222 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27222 of 2026 and W.M.P.Nos.29803 & 29804 of 2026 24-07-2026 https://www.mhc.tn.gov.in/judis