WP No. 27278 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27278 of 2026 and W.M.P. Nos.29878 and 29879 of 2026 Sai Ram Construction Rep by its Partner P Vishal, No.182/3, 131A, Palani Andavar Koil Street, Chennai 600 023 ..Petitioner Vs The Deputy State Tax Officer -II (Formerly known as Deputy Commercial Tax Officer) Surappattu Assessment Circle Room No.119, 1st Floor Integrated Commercial Taxes Complex No.32, Elephant Gate Bridge Road Vepery, Chennai-600 003 ..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari calling for the records relating to the impugned order dated 26/08/2022 for the financial year 2021-22 in Reference Number ZD330822019484H and the consequential rejection order dated 26/05/2026 bearing Reference Number ZD3305262634956 passed by the Respondent in so far as prayers 1 to 2 in application for rectification is concerned and quash the same as arbitrary, illegal. https://www.mhc.tn.gov.in/judis WP No. 27278 of 2026 __________ Page2 of 4 For Petitioner: Ms.N.Karthika For Respondent: Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ORDER An original order dated 26.08.2022 and the consequential rectification rejection order dated 26.05.2026 are challenged in this writ petition. 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 100% of the disputed tax demand and 100% interest under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 100% of the disputed tax demand and 100% interest, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned original order 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 remittance of 100% of the disputed tax demand and 100% interest. https://www.mhc.tn.gov.in/judis WP No. 27278 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. 13.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer -II (Formerly known as Deputy Commercial Tax Officer) Surappattu Assessment Circle Room No.119, 1st Floor Integrated Commercial Taxes Complex No.32, Elephant Gate Bridge Road Vepery, Chennai-600 003 https://www.mhc.tn.gov.in/judis WP No. 27278 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 27278 of 2026 13.08.2026 https://www.mhc.tn.gov.in/judis