WP No. 28043 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 28043 of 2026 and W.M.P.Nos.30705 & 30706 of 2026 Ennlite Industry Represented by its Prorietor Mr T Bensimer Thomas 63/18 A, M.T.H.Road, Padi, Chennai 600 050. ..Petitioner(s) Vs The Deputy State Tax Officer1 Formerly Known as Deputy Commercial Tax Officer Padi Assessment Circle Room No 202 2nd Floor, Integrated commercial taxes Building, Chennai Bangalore Highway Varatharajpuram, Nazarathpettai Chennai 600 123 ..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 of the Respondent related to impugned order passed in Reference Number ZD 331 225 365 181P/21- 22 dated 23.12.2025 and quash the same as arbitrary, illegal. For Petitioner(s): M/s.Ashok Kumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************* https://www.mhc.tn.gov.in/judis WP No. 28043 of 2026 __________ Page2 of 4 ORDER An order dated 23.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 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, 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. https://www.mhc.tn.gov.in/judis WP No. 28043 of 2026 __________ Page3 of 4 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. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer1 Formerly Known as Deputy Commercial Tax Officer Padi Assessment Circle Room No 202 2nd Floor, Integrated commercial taxes Building, Chennai Bangalore Highway Varatharajpuram, Nazarathpettai Chennai 600 123 https://www.mhc.tn.gov.in/judis WP No. 28043 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 28043 of 2026 and W.M.P.Nos.30705 & 30706 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis