← Library
Madras High CourtWP/21336/2026disposed of

K S International v. The Assistant Commissioner St

2026-06-15Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY AND WMP NO. 23087 OF 2026, WMP NO. 23086 OF 2026 K S International Rep. by its Proprietor - Kamaal Khan No.25 (10/1) Krishnadoss Road, Somasundaram Nagar, Mangalapuram Chennai - 600 012.

..Petitioner(s) Vs The Assistant Commissioner (ST) Ayanavaram Assessment Circle No.1, PAPJM Annex Building Greams Road, Chennai 600 006.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the respondent order dated 15-092025 with Ref No. ZD330925166469T pertaining to the Financial Year 20242025 and quash the same. For Petitioner(s):

Mr.Raghunandan Sriram For Respondent(s):

Mr.R.Sethuprabakaran Government Counsel (Tax)

ORDER

An order dated 15.09.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2.Mr.R.Sethuprabakaran, learned Government Counsel (Tax) accepts notice on behalf of the respondent.

3.The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4.Subject to the condition that the petitioner remits 25% 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 reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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.

15-06-2026 Index: No Speaking order MKN

To The Assistant Commissioner (ST) Ayanavaram Assessment Circle No.1, PAPJM Annex Building Greams Road, Chennai 600 006.

SENTHILKUMAR RAMAMOORTHY J.

MKN 15-06-2026