WP No. 30789 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30789 of 2026 and W.M.P.Nos.33830 & 33832 of 2026 Sky Alloys And Steels Represented by its Proprietor Mr RAMADOSS RAJESH No.57,58 Near R.R. Chamber Road, Periya Koladi Road, Thiruverkadu, Chennai - 600 077. ..Petitioner(s) Vs The Commercial Tax officer o/O. The Assistant Commissioner (ST) (FAC) Nolambur Assessment Circle, 3/109, Integrated Commercial Taxes Building, Room No.353, 3rd Floor, Nandanam, Chennai -600 035 ..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 33 06 25 32 79 80A/2021-22 dated 30.06.2025 and quash the same as arbitrary, illegal. For Petitioner(s): Ms.V. Vijayalakshmi For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 30789 of 2026 __________ Page2 of 4 ORDER An order dated 30.06.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (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. Learned counsel for the petitioner submits that about 36% of the tax demand under the impugned order was recovered. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that about 36% of the tax demand was recovered earlier, 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 confirming the above mentioned recovery. https://www.mhc.tn.gov.in/judis WP No. 30789 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. 14-08-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax officer o/O. The Assistant Commissioner (ST) (FAC) Nolambur Assessment Circle, 3/109, Integrated Commercial Taxes Building, Room No.353, 3rd Floor, Nandanam, Chennai -600 035 https://www.mhc.tn.gov.in/judis WP No. 30789 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30789 of 2026 and W.M.P.Nos.33830 & 33832 of 2026 14-08-2026 (1/2) https://www.mhc.tn.gov.in/judis