Madras High CourtWP/18507/2026disposed of

M/S. Hovitrans Shippers v. The State Tax Officer (St)

2026-06-04Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.19848 & 19850 of 2026 M/s. Hovitrans Shippers Rep by its Proprietor Karthik, No 34 /2, 2nd Floor Hopeman 2nd Street Alandur Chennai 600 016.

..Petitioner Vs The State Tax Officer (ST) Ashok Nagar Assessment circle, Station No.1, Greams Road, Annexe Building, 5th Floor, PAPJM Building, Chennai 06.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the Impugned order dated 26-11-2025 in Reference No 33BOKPK9038P1Z9 /2021-2022 issued by the respondent and quash the same as illegal and arbitrary. For Petitioner:

Mr. S.Prabakaran For Respondent:

Mr. R.Sethu Prabakaran Government Counsel (Tax)

ORDER

An order dated 26.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Mr. R.Sethu Prabakaran, 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 re-consideration. 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.

04-06-2026 Index : Yes/No (1/2) KJ

To The State Tax Officer (ST) Ashok Nagar Assessment circle, Station No.1, Greams Road, Annexe Building, 5th Floor, PAPJM Building, Chennai 06.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.19848 & 19850 of 2026 04-06-2026 (1/2)