WP No. 30793 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. 30793 of 2026 and W.M.P.Nos.33834 & 33835 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 Deputy State Tax officer (Formerly known as Deputy Commercial Tax Officer), Nolambur Assessment Circle, 3/109 Integrated Commercial Taxes Building Bangalore Highway Road, Varatharajapuram, 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 33 05 26 20 28 993/2023-24 dated 21.05.2026 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. 30793 of 2026 __________ Page2 of 4 ORDER An order dated 21.05.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 21.05.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 30793 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 14-08-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax officer (Formerly known as Deputy Commercial Tax Officer) ' Nolambur Assessment Circle, 3/109 Integrated Commercial Taxes Building Bangalore Highway Road, Varatharajapuram, Chennai-600 123 https://www.mhc.tn.gov.in/judis WP No. 30793 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 30793 of 2026 and W.M.P.Nos.33834 & 33835 of 2026 14-08-2026 (2/2) https://www.mhc.tn.gov.in/judis