M/S. Fluid Controls and Systems v. The State Tax Officer

ORDER An order dated 27.12.2025 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 about 10% of the tax demand under the impugned order was recovered. On instructions, he submits that the petitioner agrees to remit an additional 15% of the tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 4

¶5Subject to verifying and confirming that about 10% of the tax demand was recovered earlier and subject further to the remittance of additional 15% by the petitioner within thirty days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposal on merits 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. 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. 22-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To The state Tax Officer Amaindakarai Assessment Circle, No.1, PAPJM Building Annexure, 3rd Floor, Greams Road, Chennai-600 006 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.29036 & 29038 of 2026 22-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.29036 & 29038 of 2026 M/s. FLUID CONTROLS AND SYSTEMS Represented by its Proprietrix PATTABIRAMAN SUCHITRA No 1/2, Tas Enclave, 10th Main Road Extension, Shanthi Colony, Anna Nagar, Chennai - 600040 ..Petitioner(s) Vs The state Tax Officer Amaindakarai Assessment Circle, No.1, PAPJM Building Annexure, 3rd Floor, Greams Road, Chennai-600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records pertaining to the Impugned assessment order passed on 27.12.2025 by the respondent against the Petitioners firm in GSTIN 33CNLPS5354K2ZF in Reference No. ZD331225410931S for the assessment year 2021-2022 and Quash the same as illegal, arbitrary and against the principles of natural justice. For Petitioner(s): Mr.K M Malarmannan Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ***********