WP No. 21402 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21402 of 2026 AND WMP NO. 23177 OF 2026 M/s. Sri Marg Enterprises Rep. by Proprietor M.Asokan, No.9, First Floor, Muthu Nagar, Poonamallee, Chennai 600 056. ..Petitioner(s) Vs Deputy Commercial Tax Officer, Poonamallee Assessment Circle, 4/109, Third Floor, Varadarajapuram, Nazarathpet, Chennai 600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the respondent in the impugned Order vide Ref.No.ZD330424258890B dated 30.04.2024 and quash the same and direct the Respondent to provide an opportunity to make submissions. For Petitioner(s): Mr.Senguttuvan K For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) __________Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 ORDER An order dated 30.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.L.Gokulraj, 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 petition is closed. No costs. 15-06-2026 MKN (1/2) __________Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No To The Deputy Commercial Tax Officer, Poonamallee Assessment Circle, 4/109, Third Floor, Varadarajapuram, Nazarathpet, Chennai 600 123. __________Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21402 of 2026 15-06-2026 (1/2) __________Page 4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 21402 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21402 of 2026 AND WMP NO. 23177 OF 2026 M/s. Sri Marg Enterprises Rep. by Proprietor M.Asokan, No.9, First Floor, Muthu Nagar, Poonamallee, Chennai 600 056. ..Petitioner(s) Vs Deputy Commercial Tax Officer, Poonamallee Assessment Circle, 4/109, Third Floor, Varadarajapuram, Nazarathpet, Chennai 600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records of the respondent in the impugned Order vide Ref.No.ZD330424258890B dated 30.04.2024 and quash the same and direct the Respondent to provide an opportunity to make submissions. For Petitioner(s): Mr.Senguttuvan K For Respondent(s): Mr.L.Gokulraj, Government Counsel (Tax) __________Page 1 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 ORDER An order dated 30.04.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Mr.L.Gokulraj, 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 petition is closed. No costs. 15-06-2026 MKN (1/2) __________Page 2 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No To The Deputy Commercial Tax Officer, Poonamallee Assessment Circle, 4/109, Third Floor, Varadarajapuram, Nazarathpet, Chennai 600 123. __________Page 3 of 4 https://www.mhc.tn.gov.in/judis WP No. 21402 of 2026 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21402 of 2026 15-06-2026 (1/2) __________Page 4 of 4 https://www.mhc.tn.gov.in/judis