WP No. 31959 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31959 of 2026 and WMP.Nos.35152 & 35153 of 2026 M/s.Magna Chemicals Manufactures Pvt. Ltd. Represented by its Director Mr. M.G Raghavan, A-112/113, PIPDIC Industrial Estate, Mettupalayam, Puducherry- 605 005, GSTIN 34AAACM2160Q1ZD. ..Petitioner Vs The Commercial Tax Officer-GD-II Office of the Commercial Tax officer, Goods Division-II, II floor, C.T.Complex, 100 feet Road, Puducherry-605 005. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent herein in its Impugned Order in Original No. ZD3411230002853/CTO-II/2018-19 dated 23.04.2024 along with the Consequential order in Form DRC-07 bearing Reference No.ZD340424000907M dated 24.04.2024 for the tax period 2018-19, and quash the same. For Petitioner: Mr. J. R. Devanand for Ms. R. Hemalatha For Respondent: Mr. R. Sreedhar Additional Government Pleader (Pondicherry) ORDER An order dated 23.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 31959 of 2026 __________ Page2 of 4 2. Mr. R.Sreedhar, learned Additional Government Pleader (Pondicherry), accepts notice on behalf of the respondent. 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 five months from the date of remittance of 50% 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. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 31959 of 2026 __________ Page3 of 4 To The Commercial Tax Officer-GD-II Office of the Commercial Tax officer, Goods Division-II, II floor, C.T.Complex, 100 feet Road, Puducherry-605 005. https://www.mhc.tn.gov.in/judis WP No. 31959 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31959 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis