Madras High CourtWA/918/2026disposed of

M/S. Sugos Steel Traders v. The Assistant Commissioner (St) (Fac)

2026-06-01Honourable Dr Justice G. Jayachandran,Honourable Mrs.Justice N. Mala5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA W.A.No.918 of 2026 :

M/s. Sugos Steel Traders Rep. by its Partner V.Govindkumar ..Appellant(s) Vs The Assistant Commissioner (ST) (FAC) Hosur (South) - III Assessment Circle, ..Respondent(s) WA No. 912 of 2026 M/s.Sugos Steel Traders Rep. by its Partner, V.Govindkumar ..Appellant(s) Vs The Assistant Commissioner (ST) (FAC) Hosur (South) - III Assessment Circle, ..Respondent(s) WA No. 916 of 2026 M/s. Sugos Steel Traders Rep. by its Partner V.Govindkumar ..Appellant(s) Vs

1. The State Tax Officer, Inspection - 4, Office of the Joint Commissioner (ST) (Int), 3/47, Sapthagiri Complex, Hosur Division, Hosur.

2. The Assistant Commissioner (ST)(FAC) Hosur (South) -III Assessment Circle, ..Respondent(s) WA No. 914 of 2026 M/s. Sugos Steel Traders Rep. by its Partner V.Govindkumar ..Appellant(s) Vs The State Tax Officer Inspection 4, Office of the Joint Commissioner (ST) (Int), No.3/47 Sapthagiri Complex, Hosur Division, Hosur.

..Respondent(s) WA No. 918 of 2026 To set aside the order dated 22-11-2024 made in W.P.No.34479 of 2024 in so far as it relates to the deposit of 25 percentage of tax demand as a condition for de novo order after granting opportunity to the appellant and allow the prayer made in the said Writ Petition.

WA No. 912 of 2026 To set aside the order dated 27-11-2024 made in W.P.No.34470 of 2024 in so far as it relates to the direction to pay 25 percent of tax demand as a condition for de novo order after granting opportunity to the appellant and allow the

prayer made in the said Writ Petition.

WA No. 916 of 2026 To set aside the order dated 25-11-2024 made in W.P.No.34281 of 2024 in so far as it relates to the deposit of 25 percentage of tax demand as a condition for de novo order after granting opportunity to the appellant and allow the prayer made in the said Writ Petition.

WA No. 914 of 2026 To set aside the order dated 21-11-2024 made in W.P.No.34171 of 2024 in so far as it relates to the deposit of 25 percentage of tax demand as a condition for de novo order after granting opportunity to the appellant and allow the prayer made in the said Writ Petition.

For Appellant(s) in all W.As.:

Mr.K.Jeyachandran For Respondent(s) in all W.As.:

Ms.Amrita Poongodi Dinakaran Govt. Advocate.

Judgment (Judgment of the Court was delivered by Dr.G.Jayachandran J.) Since it was a consent order, we do not find any error or illegality in the order passed by the learned single Judge. The learned single Judge had considered the delay as well as the interest of the Revenue and permitted the appellant/writ petitioner to agitate the case on deposit of 25% of the tax demand. However, since the time granted to deposit 25% of the tax demand and agitate has expired, we are inclined to extend the time for payment of the

amount up to July,15,2026.

2. Writ Appeals are disposed of accordingly. No costs. Consequently, the connected C.M.P.Nos.9667, 9636, 9658 and 9638 of 2026 are closed. (G.J.,J.) (N.M.,J.) 01-06-2026 Index: Yes/No Speaking/Non-speaking order DIXIT To

1. The State Tax Officer Inspection 4, Office of the Joint Commissioner (ST) (Int), No.3/47 Sapthagiri complex Hosur Division, Hosur.

2. The Assistant Commissioner (ST) (FAC) Hosur (South) - III Assessment Circle

DR.G.JAYACHANDRAN J.

AND N.MALA J.

DIXIT 01-06-2026