Madras High CourtWP/17749/2026disposed of

Ffl Ventures Llp v. State Tax Officer

2026-06-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.19075 & 19076 of 2026 FFL Ventures LLP Rep. by its designated partner T.Laxmi Having registered office at 12th floor, A 127, Ankur Palm Springs, New No.4C, TH Road, Padi, Chennai-600 050.

..Petitioner Vs State Tax Officer Padi Assessment Circle, No.4/109, Room No.109, 1st Floor, Integrated Commercial taxes Building, Nazarathpet, Poonamalle, Chennai-600 123.

..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 leading the issuance of the assessment order bearing reference No.ZD331125103753U dated 07.11.2025 passed by the respondent herein and quash the same. For Petitioner:

Ms. R.Hema for Mr. Khathiravan C For Respondent:

Mr. R.Sethu Prabakaran, Govt. Counsel (Tax)

ORDER

An order dated 07.11.2025 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 50% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 50% 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 50% 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.

02-06-2026 Index : Yes/No KJ

To State Tax Officer Padi Assessment Circle, No.4/109, Room No.109, 1st Floor, Integrated Commercial taxes Building, Nazarathpet, Poonamalle, Chennai-600 123.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.19075 & 19076 of 2026 02-06-2026