WP No. 17358 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17358 of 2026 and W.M.P.Nos.18630 & 18632 of 2026 S Ibrahim Steels Represented by its proprietor, Mohammed Ibrahim, No.18, ECR Main Road,Indira Nagar, Kottakuppam,Villupuram 605 104 ..Petitioner(s) Vs Deputy State Tax Officer, Tindivanam Assessmetn Circle, no 136 and 137 SBI Buildin, Nehru Street, Tindivanam 604 001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of impugned order under Section 73 dated 16.12.2025 having Reference No. ZD3312252595882 passed by the respondent for the financial year 2021-22 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner(s): Mr.Parthiban V __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER An order dated 16.12.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 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. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer, Tindivanam Assessmetn Circle, no 136 and 137 SBI Buildin, Nehru Street, Tindivanam 604 001 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 17358 of 2026 and W.M.P.Nos.18630 & 18632 of 2026 02-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 17358 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17358 of 2026 and W.M.P.Nos.18630 & 18632 of 2026 S Ibrahim Steels Represented by its proprietor, Mohammed Ibrahim, No.18, ECR Main Road,Indira Nagar, Kottakuppam,Villupuram 605 104 ..Petitioner(s) Vs Deputy State Tax Officer, Tindivanam Assessmetn Circle, no 136 and 137 SBI Buildin, Nehru Street, Tindivanam 604 001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of impugned order under Section 73 dated 16.12.2025 having Reference No. ZD3312252595882 passed by the respondent for the financial year 2021-22 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner(s): Mr.Parthiban V __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ******** ORDER An order dated 16.12.2025 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. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 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. 02-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer, Tindivanam Assessmetn Circle, no 136 and 137 SBI Buildin, Nehru Street, Tindivanam 604 001 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 17358 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 17358 of 2026 and W.M.P.Nos.18630 & 18632 of 2026 02-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis