ESS ESS Enterprises vs The Deputy State Tax Officer 1

WP No. 16436 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16436 of 2026 and W.M.P.Nos.17641 & 17642 of 2026 Tvl. ESS ESS Enterprises, Rep by its Proprietor Abdul Kareem Arshad Moqtiyar, Door No. 50C, Bangalore Road, Near Vinayaka Complex, Hosur - 635 109 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Hosur (North) -I, Assessment Circle, Commercial Taxes Building, 2nd Floor, Seetharam Nagar, Hosur -635 109 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari, calling for Respondent Order dated 20.05.2023 with Ref. No. ZD3305230978451 pertaining to the Financial Year 2020-21 and quash the same. For Petitioner(s): Ms.Vaani Sreekant Iyer for Mr.Adithya Reddy For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ORDER An order dated 20.05.2023 directing payment of penalty is assailed on the ground of alleged violation of principles of natural justice. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent. __________ Page1 of 2 https://www.mhc.tn.gov.in/judis ( Upl