WP No. 31707 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31707 of 2026 & WMP Nos.34854 & 34855 of 2026 DCN Constructions Rep by its Partner C Loganathan 4 / 27 Sundarakuttai Village Chettykuppam Post, Gudiyatham Vellore-635 810 ..Petitioner(s) Vs Deputy State Tax Officer - I Gudiyatham West Assessment Circle, Gudiyatham-635 602 ..Respondent(s) PRAYER : This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records in the order dated 27.02.2024 bearing reference No. ZD3302241694894 issued by the respondent in 33AAEFD8147K1ZB /2018-19 and quash the same as illegal arbitrary without authority of law and contrary to the principle of natural justice. For Petitioner(s): Ms.Vaani Sreekant Iyer For Respondent(s): Mr.R.Sethu Prabakaran https://www.mhc.tn.gov.in/judis WP No. 31707 of 2026 __________ Page2 of 4 ORDER Order dated 27.02.2024 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to remittance of 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 three 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. No costs. 19-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 31707 of 2026 __________ Page3 of 4 To Deputy State Tax Officer - I Gudiyatham West Assessment Circle, Gudiyatham-635 602 https://www.mhc.tn.gov.in/judis WP No. 31707 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 31707 of 2026 & WMP Nos.34854 & 34855 of 2026 19-08-2026 https://www.mhc.tn.gov.in/judis