Madras High Court
WP/36754/2026 of Tvl.RED SPICE ADVERTISING Vs STATE TAX OFFICER (ST) on 22 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 36754 & 36759 of 2026
and
WMP Nos. 41189, 41193, 41197 & 41199 OF 2026
W.P.No. 36754 of 2026
CNR:{HCMA011968642026}
Tvl.Red Spice Advertising
Rep by its Proprietor
Mr. Arokia Raj Savari Muthu,
35/17, 22/17, Chamiers Road,
Ashika Chambers,
Raja Annamalai Puram, Nandanam,
Chennai 600 035.
..Petitioner
Vs
State Tax Officer (ST)
..Respondent
WP No. 36759 of 2026
CNR:{HCMA011968672026}
Tvl.Red Spice Advertising
Rep by its Proprietor
Mr. Arokia Raj Savari Muthu,
35/17, 22/17, Chamiers Road,
Ashika Chambers,
Raja Annamalai Puram, Nandanam,
Chennai 600 035.
..Petitioner
Vs
State Tax Officer (ST)
..Respondent
Prayer in WP No. 36754 of 2026 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of impugned assessment order dated 31.10.2025
and its consequent DRC 07 order dated 31.10.2025 bearing reference.
No. ZD331025385270Q issued by the respondent and quash both as arbitrary and illegal.
Prayer in WP No. 36759 of 2026 :
Writ Petition filed under
Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of impugned assessment order dated 31.10.2025
and its consequent DRC 07 Order dated 31.10.2025 bearing reference.
No. ZD331025386212R issued by the respondent and quash both as arbitrary and illegal.
For Petitioner:
Mr.Abdul Rahman
in both WPs
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
in both WPs
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COMMON ORDER
Orders dated 31.10.2025 are assailed primarily on the ground of breach of principles of natural justice.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand in respect of each assessment order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of 25% of the disputed tax demand in respect of each assessment order. Subject to fulfillment of the above condition, any recovery measures, including by way of garnishee proceedings, shall not be proceeded with and the bank attachments relating to the impugned orders shall stand raised.
5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
SENTHILKUMAR RAMAMOORTHY, J. mmi To The State Tax Officer (ST)
WP Nos. 36754 and 36759 of 2026 22.09.2026