WP No. 18600 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 18600 of 2026 and W.M.P. Nos.19920 and 19921 of 2026 Apple Bathwares Private Limited Represented by its Managing Director Venugopal Balasubramani 43/2CIB, 2nd Street, Near Toll, Tiruvallur District, Tamil Nadu ..Petitioner Vs The Assistant Commissioner (ST) Chollavaram Assessment Circle, Tiruvallur. ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records leading to the issuance of the Assessment Order bearing reference no 33AAMCA8737B1ZR/2021-22 dated 11.12.2025 passed by the Respondent herein and quash the same. For Petitioner: Ms.B.Chandrika for Ms.Sri Harini S P For Respondent: Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ORDER An order dated 11.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 18600 of 2026 __________ Page2 of 3 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. Learned counsel for the petitioner submits that about 12% of the tax dues were recovered. 4. Subject to payment of 25% of the disputed tax demand in the aggregate, including 12% of the tax demand said to have been recovered earlier, 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 compliance of the above conditional order. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 05.06.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST) Chollavaram Assessment Circle, Tiruvallur. https://www.mhc.tn.gov.in/judis WP No. 18600 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 18600 of 2026 05.06.2026 https://www.mhc.tn.gov.in/judis