WP No. 29277 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29277 of 2026 and W.M.P.Nos.32164 & 32165 of 2026 M/s SRI GEMINI ENTERPRISES Represented by its Proprietor Mr J Ramachandran No. 8, Manigandan Street, 3rd Lane, Old Washermanpet, Chennai 600 021. ..Petitioner(s) Vs 1. The Commercial Tax Officer (State) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 2. The Assistant Commissioner (ST)(FAC) Royapuram Assessment Circle, Integrated Commercial Taxes Office Complex, Room No. 212, Vepery, Chennai 600 003. ..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 in connection with Impugned Assessment Order bearing Ref No ZD3303261962782 dated 23.03.2026 financial year 2019- 2020 issued by the 2nd respondents and quash the same. https://www.mhc.tn.gov.in/judis WP No. 29277 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.Ch.Mohith Sai for Mr.Kathiresan K For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ******* ORDER An order dated 23.03.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondents. 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 23.03.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh https://www.mhc.tn.gov.in/judis WP No. 29277 of 2026 __________ Page3 of 4 order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. 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. 07-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Commercial Tax Officer (State) Royapuram Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 2. The Assistant Commissioner (ST)(FAC) Royapuram Assessment Circle, Integrated Commercial Taxes Office Complex, Room No. 212, Vepery, Chennai 600 003. https://www.mhc.tn.gov.in/judis WP No. 29277 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29277 of 2026 and W.M.P.Nos.32164 & 32165 of 2026 07-08-2026 https://www.mhc.tn.gov.in/judis