W.P.No.20134 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.05.2026 CORAM : THE HON’BLE MR.JUSTICE G.R.SWAMINATHAN W.P.No.20134 of 2026 and W.M.P.No.21544 of 2026 Hariharan S .. Petitioner Versus The Commercial Tax Officer, Tiruppur (South) Circle, Tiruppur – II, Tamil Nadu. .. Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order passed in Reference No.ZD331125449810L dated 26.11.2025 and quash the same and consequently direct the respondent to reconsider the matter afresh after affording a reasonable opportunity of hearing. For Petitioner : Mr.Balaji B For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader 1/4 https://www.mhc.tn.gov.in/judis W.P.No.20134 of 2026 ORDER Heard both sides. 2. The petitioner suffered an adverse assessment order at the hands of the respondent. Aggrieved by the same, the petitioner filed an appeal before the appellate authority. 10% of the tax amount had been adjusted towards the petitioner’s input tax credit. The petitioner’s appeal was dismissed on the ground of delay. Challenging the same, this Writ Petition is filed. 3. In such matters, this Court has been granting relief by putting assessee on terms and the petitioner would be called upon to pay 25% of the disputed tax amount. In the case on hand, the petitioner had already paid 10% of the tax amount and he will have to pay further 15% of the tax amount. At this stage, the learned Counsel for the petitioner states that the petitioner had paid the entire tax amount. This has to be verified. If this assertion turns out to be untrue, the petitioner can still seek relief by paying 15% more. 2/4 https://www.mhc.tn.gov.in/judis W.P.No.20134 of 2026 4. Subject to the petitioner’s assertion turning out to be true, the impugned order, dated 26.11.2025 is set aside and the matter is remitted back to the respondent. The respondent shall issue notice to the petitioner afresh and pass an order after due enquiry. 5. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 20.05.2026 Neutral Citation : yes/no grs/ars To The Commercial Tax Officer, Tiruppur (South) Circle, Tiruppur – II, Tamil Nadu. 3/4 https://www.mhc.tn.gov.in/judis W.P.No.20134 of 2026 G.R.SWAMINATHAN, J. grs/ars W.P.No.20134 of 2026 and W.M.P.No.21544 of 2026 20.05.2026 4/4 https://www.mhc.tn.gov.in/judis