Madras High CourtWP/22185/2026disposed of

Venkatesh M Security Agency, v. The Deputy State Tax Officer (St)

2026-06-22Honourable Mr Justice Senthilkumar Ramamoorthy3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.24080 and 24085 of 2026 Venkatesh M Security Agency, Represented by its Proprietor Mr.Venkatesh M No.73, Krishnancoil Vellalar East Street, Putheri, Kanniyakumari 629 001.

..Petitioner Vs The Deputy State Tax Officer (ST) (Formerly known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Station: No.32, Integrated Commercial Taxes Building, Room No.118, Elephant Gate Bridge Road, Vepery, Chennai-600 003 ..Respondent Petition 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 330 424 148 403P / 2019-20 dated 27.08.2024 and quash the same as arbitrary and illegal.

For Petitioner:

Ms.V. Vijayalakshmi For Respondent:

Ms.G.Dhana Madhri, Government Counsel (Tax)

ORDER

An order dated 18.04.2024 is impugned primarily on the ground of breach of principles of natural justice.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for 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.

22.06.2026 Index: Yes/No mmi To The Deputy State Tax Officer (ST) (Formerly known as Deputy Commercial Tax Officer), Surappattu Assessment Circle, Station: No.32, Integrated Commercial Taxes Building, Room No.118, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 22.06.2026