WP No. 24933 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24933 of 2026 and WMP.Nos.27186 & 27188 of 2026 Govindam Stonex Rep. by its Partner Mr. Sushil Kumar Talwari, SF 1262/1, 1262/2, 1264, Kelamangalam, Achettipalli Village, Hosur Taluk, Krishnagiri - 635109. ..Petitioner Vs The Assistant Commissioner (ST), Hosur (South) III Assessment Circle, Commercial taxes buildings, seetharam nagar, Hosur - 635109. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Respondent Order dated 20.12.2025 with Ref. No. ZD331225319433Q pertaining to the FY 2021-22 and quash the same. For Petitioner: Mr. Raghunanan Sriram For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An Adjudication order is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. https://www.mhc.tn.gov.in/judis WP No. 24933 of 2026 __________ Page2 of 4 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. 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. 29-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24933 of 2026 __________ Page3 of 4 To The Assistant Commissioner (ST), Hosur (South) III Assessment Circle, Commercial taxes buildings, seetharam nagar, Hosur - 635109. https://www.mhc.tn.gov.in/judis WP No. 24933 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24933 of 2026 29-07-2026 https://www.mhc.tn.gov.in/judis