Tvl.Benchmark Innovation v. State Tax Officer/ Commercial Tax Officer

ORDER An order dated 10.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶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.

¶4Learned counsel for the petitioner submits that some recoveries were made pursuant to the impugned order. This aspect is required to be verified and confirmed. Subject to giving credit thereto, he submits that the petitioner would remit additional amounts so as to remit 25% of the disputed tax demand in the aggregate as a condition for remand. The counsel on record has made an endorsement to that effect on the bundle.

¶5Subject to verifying and confirming that some amount was recovered and subject further to the condition that the petitioner remits additional amounts so as to remit 25% of the disputed tax demand in the aggregate within thirty Page3 of 4 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 in the aggregate by the petitioner. Subject to fulfilment of the above condition, the bank attachment shall stand raised.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 30-06-2026 (3/4) Index: Yes/No Speaking/Non-speaking order RNA To State Tax Officer/ Commercial Tax Officer perambur assessment circle, no.1, greams road, room no.214, IInd floor, CT-Annex building, chennai - 600006. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.25512 & 25514 of 2026 30-06-2026 (3/4)

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.25512 & 25514 of 2026 Tvl.BENCHMARK INNOVATION Rep. by its proprietor MR.Mohammed Umar, No. 10A/15, Janakiram Nagar, 2nd Main Road,Perambur, Chennai - 600011 ..Petitioner(s) Vs State Tax Officer/ Commercial Tax Officer perambur assessment circle, no.1, greams road, room no.214, IInd floor, CT-Annex building, chennai - 600006. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order passed by the respondent vide Reference No. ZD331225148770J dated 10.12.2025 along with the detailed order as annexure and quash the same. For Petitioner(s): Mr.Mansoor Ilahi R For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ Page2 of 4