WP No. 29209 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. 29209 of 2026 & W.M.P.Nos.32087 & 32089 of 2026 M/s.HI TECH VALVES Represented by legal heir of the Proprietor Vigneshwaran, No.3, Part-I, TASS Industrial Estate,Ambattur, Chennai, Tiruvallur District,Tamil Nadu - 600 098. ..Petitioner(s) Vs The Deputy State Tax Officer 2 Pattaravakkam Assessment Circle ,Office of the State Tax Officer (ST), Commercial Taxes Building, Room No.7, Bengaluru-Chennai Highway, Varadarajapuram, Nazarathpettai, Poonamallee - 600123. ..Respondent(s) Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified Mandamus calling for the records pertaining to the Impugned assessment order passed on 19.02.2025 by the respondent against the Petitioner’s firm in GSTIN33AAMPM2278AIZY in Reference No.ZD330225183352N for the assessment year 2020-2021 and Quash the same as illegal, arbitrary and against the principles of natural justice and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and render justice. For Petitioner(s): Mr.K. M. Malarmannan For Respondent(s): Ms.G.Dhana Madhri, Spl.G.P.(T) https://www.mhc.tn.gov.in/judis WP No. 29209 of 2026 __________ Page2 of 4 ORDER Order dated 19.02.2025 is assailed by the son and legal heir of the deceased proprietor. The challenge is on the ground of breach of principles of natural justice. 2. Ms. G.Dhana Madhri, learned Special Government Pleader (Tax), 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 25% of the disputed tax demand. 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 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. 29209 of 2026 __________ Page3 of 4 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 Speaking/Non-speaking order (1/2) Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 29209 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL To The Deputy State Tax Officer 2 Pattaravakkam Assessment Circle, Office of the State Tax Officer (ST), Commercial Taxes Building, Room No.7, Bengaluru-Chennai Highway, Varadarajapuram, Nazarathpettai, Poonamallee - 600123. WP No. 29209 of 2026 & W.M.P.Nos.32087 & 32089 of 2026 06-08-2026 (1/2) https://www.mhc.tn.gov.in/judis