Diamond Tiles v. The Deputy State Tax Officer

ORDER An order dated 19.03.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶3On 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.

¶4On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

¶5Subject to the condition that the petitioner remits 50% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, Page3 of 4 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.

¶6The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 03-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer (Formerly known as Deputy commercial tax officer) Ponneri Assessment Circle, Survey No.1275/3, Integrated commercial-Taxes Building (North Division) 1st Floor, Roo No.106, N.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003

¶2The Assisstant Commissioner ST Ponneri Assessment Circle Integrated Building for Commercial taxes No 32, Elephant Gate Bridge Raod,off Wall Tax Road Vepery, Chennai 600 003 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.18567, 18568 & 18569 of 2026 03-06-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.18567, 18568 & 18569 of 2026 Diamond Tiles Represented by its Partner Mr SUBRAMANI GOPI S.No.4/3, Vellodai Village, Ponneri Taluk, Thiruvallur District, Tamil Nadu 601 204 ..Petitioner(s) Vs 1. The Deputy State Tax Officer (Formerly known as Deputy commercial tax officer) Ponneri Assessment Circle, Survey No.1275/3, Integrated commercial- Taxes Building (North Division) 1st Floor, Roo No.106, N.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003 2. The Assisstant Commissioner ST Ponneri Assessment Circle Integrated Building for Commercial taxes No 32, Elephant Gate Bridge Raod,off Wall Tax Road Vepery, Chennai 600 003 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for records pursuant to the impugned order passed by the 1st Respondent in Reference Number ZD 330 324 114 656M, dated 19.03.2024, and to quash the same as contrary to law. Page2 of 4 For Petitioner(s): Mr.Panneerselvam K For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************