WP No. 21349 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21349 of 2026 AND WMP NO. 23104 OF 2026, WMP NO. 23107 OF 2026 Arasu Tex Represented by its Partner No 65-1/45-1, 1st Floor, PN Road, S V Colony 2nd Street, Tiruppur, Tamil Nadu – 641602. ..Petitioner(s) Vs Deputy Commercial Tax Officer Tiruppur Lakshmi Nagar Tiruppur II, Tiruppur. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the Impugned Assessment Order dated 08.12.2025 bearing Reference No. ZD331225111941T passed by the Respondent and quash the same. For Petitioner(s): Mr.Athiban Vijay AK For Respondent(s): Mr.R.Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 08.12.2025 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. 21349 of 2026 __________ Page2 of 4 2.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3.The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4.Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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. 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. 15-06-2026 Index: No Speaking order Neutral Citation: No MKN https://www.mhc.tn.gov.in/judis WP No. 21349 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax Officer Tiruppur Lakshmi Nagar Tiruppur II, Tiruppur. https://www.mhc.tn.gov.in/judis WP No. 21349 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. MKN WP No. 21349 of 2026 15-06-2026 https://www.mhc.tn.gov.in/judis