Madras High CourtWP/19603/2026disposed of

Sri Murugan Constructions v. The Deputy State Tax Officer 2

2026-06-10Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.20921 & 20922 of 2026 Sri Murugan Constructions Rep by its Partner Prakash 14/2, Railway station road, Hosur, Krishnagiri 635 109 ..Petitioner(s) Vs The Deputy State Tax Officer 2 Hosur (South 1) Assessment Circle, Commercial taxes Building , 1st Floor, Seetharam Nagar, Bangalore Road, Hosur 635109 ..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 records of the Respondents Order dated 13.02.2025 passed with Ref. No. ZD330225127662O pertaining to the Financial Year 2023-24 and quash the same. For Petitioner(s):

M/s.Adithya Reddy For Respondent(s):

Mr.L.Gokulraj, Government Counsel (Tax) ******

ORDER

An order dated 13.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

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

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand after adjusting recoveries, if any. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 25% of the disputed tax demand in the aggregate, after verification and adjustment of recoveries made earlier, if any, 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.

6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

10-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer 2 Hosur (South 1) Assessment Circle, Commercial taxes Building , 1st Floor, Seetharam Nagar, Bangalore Road, Hosur 635109

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.20921 & 20922 of 2026 10-06-2026