WP No. 22329 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22329 of 2026 and WMP.Nos.24208 & 24209 of 2026 Ms. Vidhya Priya Rangaraj Proprietrix of M/s. Vika’s E-Learning & Subscription Service, No.589, VKK Menon Road, Coimbatore – 641 044. ..Petitioner Vs The Deputy Commercial Tax Officer P N Palayam Assessment Circle, Coimbatore – 641 018. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order issued vide FORM DRC-07 in Ref. No. ZD3312251758829 dated 11.12.2025 for the assessment year 2021 – 2022, by the respondent and quash the same. For Petitioner: Mr. T.Venugopal For Respondent: Mr. R. Sethu Prabakaran 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. 22329 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 as a condition for remand. 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. 23-06-2026 Index : Yes/No (2/2) Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 22329 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax Officer P N Palayam Assessment Circle, Coimbatore – 641 018. https://www.mhc.tn.gov.in/judis WP No. 22329 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22329 of 2026 and WMP.Nos.24208 & 24209 of 2026 23-06-2026 (2/2) https://www.mhc.tn.gov.in/judis