Sri Vinayaga Agro Centre vs The Deputy State Tax Officer

WP No. 22398 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22398 of 2026 and W.M.P.Nos.24306 & 24307 of 2026 Sri Vinayaga Agro Centre Rep by its Partner Ravisankar SF No. 155/1, North Street, Panchayat Headquarter, Koothakudi, Kallakurichi - 606305 ..Petitioner(s) Vs The Deputy State Tax Officer Kallakurichi Assessment Circle, No.103/5, Nepal Street, Kallakurichi -606 204. ..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 records relating to the Order passed by the Respondent dated 16.12.2025 with Ref. No. ZD331225259326G pertaining to the Financial Year 2021-22 and quash the same. For Petitioner(s): Ms.H.Kirithika for Mr.Adithya Reddy For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ********* __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:41:50 pm ) WP No. 22398 of 2026 ORDER An order dated 16.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran,