WP No. 29040 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29040 of 2026 and W.M.P. Nos.31855 and 31858 of 2026 PS Associates Rep by its Proprietrix K.Rajeswari, No.12/19, Grm Complex, Denkanikottai Road, Shanthi Nagar, Hosur, Krishnagiri – 635 109. ..Petitioner Vs The State Tax Officer, Hosur (South) III Assessment Circle, Survey No.773, Anna Centenary Building, Ground Floor, Integrated Commercial Taxes Offices Building, Seetharammedu, Hosur, Krishnagiri – 635 109. ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Impugned Order dated 26.08.2025 with Ref. No.ZD3308253094949, pertaining to the FY 2018-19, and the subsequent Rectification Rejection Order dated 06.02.2026, with Ref. No.ZD3302260548668 and quash the same. For Petitioner: Ms.Kirithika H For Respondent: Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ORDER An order in original dated 26.08.2025 and the rectification order dated 06.02.2026 are challenged in this writ petition. https://www.mhc.tn.gov.in/judis WP No. 29040 of 2026 __________ Page2 of 4 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% 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 25% 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 25% of the disputed tax demand. 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. 06.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi https://www.mhc.tn.gov.in/judis WP No. 29040 of 2026 __________ Page3 of 4 To The State Tax Officer, Hosur (South) III Assessment Circle, Survey No.773, Anna Centenary Building, Ground Floor, Integrated Commercial Taxes Offices Building, Seetharammedu, Hosur, Krishnagiri – 635 109. https://www.mhc.tn.gov.in/judis WP No. 29040 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 29040 of 2026 06.08.2026 https://www.mhc.tn.gov.in/judis