Madras High CourtWP/16436/2026disposed of

Ess Ess Enterprises v. The Deputy State Tax Officer 1

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy2 pages

WP No. 16436 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16436 of 2026 and W.M.P.Nos.17641 & 17642 of 2026 Tvl. ESS ESS Enterprises, Rep by its Proprietor Abdul Kareem Arshad Moqtiyar, Door No. 50C, Bangalore Road, Near Vinayaka Complex, Hosur - 635 109 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Hosur (North) -I, Assessment Circle, Commercial Taxes Building, 2nd Floor, Seetharam Nagar, Hosur -635 109 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari, calling for Respondent Order dated 20.05.2023 with Ref. No. ZD3305230978451 pertaining to the Financial Year 2020-21 and quash the same.

For Petitioner(s):

Ms.Vaani Sreekant Iyer for Mr.Adithya Reddy For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

ORDER

An order dated 20.05.2023 directing payment of penalty is assailed on the ground of alleged violation of principles of natural justice. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent.

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WP No. 16436 of 2026 SENTHILKUMAR RAMAMOORTHY, J.

RNA

2. On perusal of the order impugned herein, it is evident that it has been issued without hearing the petitioner.

3. On instructions, learned counsel for the petitioner submits that 100% of the penalty demanded would be deposited as a condition for remand. An endorsement to this effect has been made on the file.

4. Subject to 100% of the penalty being remitted by the petitioner, as agreed to, within 30 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 receipt of a copy of this order, provided the above condition is fulfilled. No costs. Consequently, the connected writ miscellaneous petitions are closed. 01-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer 1, Hosur (North) -I, Assessment Circle, Commercial Taxes Building, 2nd Floor, Seetharam Nagar, Hosur -635 109 WP No. 16436 of 2026 and W.M.P.Nos.17641 & 17642 of 2026 __________ https://www.mhc.tn.gov.in/judis