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Madras High CourtWP/21986/2026disposed of

A One Industries v. The State Tax Officer

2026-06-19Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.23851 & 23853 of 2026 A One Industries Represented by its Partner Mr G Sandeep Das No.216, Rajiv Nager, Pallikuppam, Vanagaram, Chennai.

..Petitioner Vs The State Tax Officer (Formerly Know As Commercial Tax Officer) Vanagaram Assessment Circle, Station No 4/109, 2nd Floor, Bangalore - Chennai Highway, Vardarajapuram, Nazarathpet, 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 of the Respondent pursuant to the impugned order in Reference Number : ZD 330 225 190 904D/2020-2021 dated 19.02.2025 and quash the same as arbitrary, illegal. For Petitioner:

Ms. V. Vijayalakshmi For Respondent:

Ms. G. Dhana Madhri Government Counsel (Tax)

ORDER

An order dated 19.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. G. Dhana Madhri, 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 as a condition for remand. 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.

19-06-2026 Index : Yes/No KJ

To The State Tax Officer (Formerly Know As Commercial Tax Officer) Vanagaram Assessment Circle, Station No 4/109, 2nd Floor, Bangalore - Chennai Highway Vardarajapuram, Nazarathpet, Chennai 600 123.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.23851 & 23853 of 2026 19-06-2026