Arisan Global Technologies, Vs The State Tax Officer — Writ and Judicial Review | Madras HC (2026)

Arisan Global Technologies, Vs The State Tax Officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 15.12.2025 set aside subject to remittance of 25% of the disputed tax demand within thirty days; matter remanded for re-consideration with a fresh order to be issued within three months of remittance after providing a reasonable opportunity; connected W.M.P.Nos.26480 & 26491 of 2026 closed; no order as to costs.

Issue for consideration

Whether the impugned order dated 15.12.2025 was issued without affording the petitioner a reasonable opportunity to contest the tax demand on merits.

Court's answer

On perusal of the impugned order, the Court found that it was issued without hearing the petitioner.

Ratio / Principle

Subject to the petitioner remitting 25% of the disputed tax demand within thirty days, the impugned order is set aside and the matter remanded for re-consideration; a fresh order shall be issued within three months from the date of remittance after providing a reasonable opportunity to the petitioner.

Key takeaways

The writ petition is disposed of on the above terms; connected writ miscellaneous petitions are closed; there shall be no order as to costs.ratio¶27

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.), WP No. 24305 of 2026, decided 07-07-2026: Writ petition under Article 226 seeking certiorarified mandamus against tax demand order no.ZD3312252121318 dated 15.12.2025 of the State Tax Officer, Perambur Assessment Circle, on the ground that it was issued without a reasonable opportunity of personal hearing; the writ petition was filed after the period of limitation expired. The Court found on perusal that the impugned order was issued without hearing the petitioner and, noting counsel's endorsement agreeing to remit 25% of the disputed tax demand, set aside the impugned order and remanded the matter for re-consideration, conditional on remittance of 25% of the disputed tax demand within thirty days, with a fresh order to be issued within three months of remittance after providing a reasonable opportunity. Connected W.M.P.Nos.26480 & 26491 of 2026 were closed; no order as to costs.

WP No. 24305 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 24305 of 2026 and W.M.P.Nos.26480 & 26491 of 2026

Arisan Global Technologies, Represented by its Proprietor Mr.Durairaj Govindarajan Gokulakrishnan, 1,12th street,Anjugam Nagar,Kolathur, Chennai-600 099

..Petitioner(s)

Vs

The State Tax Officer, Perambur Assessment Circle, 2nd Floor,CT-Annex Building, Greams Road,Chennai-600 005

..Respondent(s)

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for records of the Respondent in respect of the impugned order no.ZD3312252121318 dated 15.12.2025 and quash the same and direct the Respondent to grant an opportunity of personal hearing.

For Petitioner(s): Mr.Saravana Kumar B For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) **********

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WP No. 24305 of 2026

ORDER

An order dated 15.12.2025 is assailed on the ground that the petitioner

did not have a reasonable opportunity to contest the tax demand on merits.

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

On 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.

On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 three months from the date of remittance of 25% of the disputed tax demand.

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WP No. 24305 of 2026

The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to

costs.

07-07-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

To

The State Tax Officer, Perambur Assessment Circle, 2nd Floor,CT-Annex Building, Greams Road,Chennai-600 005

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WP No. 24305 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

RNA

WP No. 24305 of 2026 and W.M.P.Nos.26480 & 26491 of 2026

07-07-2026

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