Sarvam Properties v. The Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.23722 & 23723 of 2026 Sarvam Properties Represented by its Partner Mr Kulagara Machingal Manoharan Door No.5, 89-A, Sampath street, Gurusamy Nagar, Mugalivakkam, Chennai - 600 125.

..Petitioner(s) Vs The Deputy State Tax Officer Formerly known as The Deputy Commercial Tax Officer Ayyappanthangal Assessment circle, No. 4- 109 First Floor, Integrated State Taxes offices Building, Chennai- Bangalore Highway, Varadharajapuram, Nazarathpet Chennai 123 ..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 the records of the Respondent related to impugned order passed in Reference Number ZD 330 425 065 328D/2023- 24 dated 07.04.2025 and quash the same as arbitrary, illegal.

For Petitioner(s):

Ms.V.Vijayalakshmi

For Respondent(s):

Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********

ORDER

An order dated 07.04.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.R.Sethu Prabakaran, 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 remit 25% of the disputed tax demand as a condition for remand. 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 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.

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.

18-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer Formerly known as The Deputy Commercial Tax Officer Ayyappanthangal Assessment circle, No. 4- 109 First Floor, Integrated State Taxes offices Building, Chennai- Bangalore Highway, Varadharajapuram, Nazarathpet Chennai 123

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.23722 & 23723 of 2026 18-06-2026