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Madras High CourtWP/19237/2026disposed of

George C Wiliams Productions v. Deputy State Tax Officer 2

2026-06-08Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP. No.20509 of 2026 M/s. George C Wiliams Productions Rep. by its Partner, Mr.Christy George Williams, Ground Floor, 7/19, Srimathi Apartments, Jonehan Lane, R.A.Puram, Chennai.

..Petitioner Vs Deputy State Tax Officer 2 Alwarpet Assessment circle, 2nd Floor, integrated Building for CT and Registration, Nandhanam, Chennai 600 035.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Impugned Rejection Order bearing Ref. No. ZD3312250122714 dated 01-122025, passed by the Respondent to quash the same. For Petitioner:

Mr. P.Thangaraju For Respondent:

Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

ORDER

An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, 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 petition is closed. There shall be no order as to costs. 08-06-2026 Index : Yes/No KJ

To Deputy State Tax Officer 2 Alwarpet Assessment circle, 2nd Floor, integrated Building for CT and Registration, Nandhanam, Chennai 600 035.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP. No.20509 of 2026 08-06-2026