WP No. 29242 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. 29242 of 2026 and W.M.P.No.32128 of 2026 M/s.Visharaa Biotech, Represented by its partner MR.I.S.Shanmuga sundaram, No.65, Mutha Royal Complex, Adhinath Nagar, Madhavaram, Chennai -600 060. ..Petitioner(s) Vs The State Tax Officer Ambattur assessment circle, room no.323, 3rd floor, ICTR Buildings, chennai - 600035. ..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 relating to the impugned Order 33AASFV5584A1ZX /2021-22, together with its summary rectified order in DRC 08 bearing reference No. ZD331225441592L dated 30.12.2025 passed by the Respondent and quash the same being arbitrary, passed in violation of the principles of natural justice, and thus render justice. For Petitioner(s): Mr.G Natarajan For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ********** https://www.mhc.tn.gov.in/judis WP No. 29242 of 2026 __________ Page2 of 4 ORDER An order dated 30.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity and that the order contains errors. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the order was issued under the misconception that it was an import of services. Seeking another opportunity, learned counsel submits on instructions that the petitioner will discharge the tax demand of Rs.25,804/- and a sum of Rs.1,00,000/- towards interest as a condition for remand. An endorsement to that effect has been made on the bundle. 4. Subject to the discharge of the tax demand and a further sum of Rs.1,00,000/- towards interest 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 in the manner aforesaid. https://www.mhc.tn.gov.in/judis WP No. 29242 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is 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 The State Tax Officer ambattur assessment circle, room no.323, 3rd floor, ICTR Buildings, chennai - 600035. https://www.mhc.tn.gov.in/judis WP No. 29242 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29242 of 2026 and W.M.P.No.32128 of 2026 07-08-2026 https://www.mhc.tn.gov.in/judis