Madras High Court
WP/37347/2026 of Priyam Industries Engineering Pvt Ltd Vs State Tax Officer on 30 September 2026
WP No. 37347 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37347 of 2026
and
WMP Nos.41943 and 41945 of 2026
CNR: {HCMA012116822026}
Priyam Industries & Engineering Pvt. Ltd., Represented by its Director, Krishnan Gnanavel, No.625, Suriya Complex, Anna Salai, Chennai, Tamilnadu 600 006.
..Petitioner
Vs
State Tax Officer
Nungambakkam Assessment Circle,
No.88, Mayor Ramanathan Salai,
Chetpet, Chennai-600 031.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of impugned order under Section 73 dated 20.12.2025 having Reference No.
ZD331225322964G 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:
Mr. V. Parthiban
For Respondent:
Mr. R. Sethu Prabakaran,
Government Advocate (Tax)
WP No. 37347 of 2026
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ORDER
An order dated 20.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (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 five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37347 of 2026
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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To State Tax Officer Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Salai, Chetpet, Chennai-600 031.
WP No. 37347 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37347 of 2026 30-09-2026