WP No. 22031 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22031 of 2026 and WMP.Nos.23908 & 23910 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 331 225 012 885J/2021-2022 dated 01.12.2025 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 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 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 Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 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. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22031 of 2026 and WMP.Nos.23908 & 23910 of 2026 19-06-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 22031 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22031 of 2026 and WMP.Nos.23908 & 23910 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 331 225 012 885J/2021-2022 dated 01.12.2025 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 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 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 Neutral Citation : Yes/No KJ __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 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. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 22031 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22031 of 2026 and WMP.Nos.23908 & 23910 of 2026 19-06-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis