WP No. 22469 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. 22469 of 2026 and W.M.P.No.24400 of 2026 Sri Ponnaiyan Cottons GSTIN 33BJTPC4055Q1ZP Represented by its Proprietor, CHINNAPPAN K, No. 8/267, Sundamettur,A.Pudhur, Salem - 637102 ..Petitioner(s) Vs The Commercial Tax Officer The State Tax Officer (FAC) Edappadi Assessment Circle, no 60A SMVT nagar, Salem Main Road, Vellandivalasu, Edappadi, Salem 637 105 ..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 the records of the respondent made in Reference No.ZD3311252879840 dated 17.11.2025 and Reference No. ZD330126064842I dated 09.01.2026 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): Mr.P. Suresh Babu For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 22469 of 2026 __________ Page2 of 4 ORDER An order in original dated 17.11.2025 and order rejecting the rectification application are challenged in this writ petition on the ground of breach of principles of natural justice. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed shortly after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 https://www.mhc.tn.gov.in/judis WP No. 22469 of 2026 __________ Page3 of 4 issued within three months from the date of remittance of 25% of the disputed tax demand. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 23-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax Officer The State Tax Officer FAC Edappadi Assessment Circle, no 60A SMVT nagar, Salem Main Road, Vellandivalasu, Edappadi, Salem 637 105 https://www.mhc.tn.gov.in/judis WP No. 22469 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22469 of 2026 and W.M.P.No.24400 of 2026 23-06-2026 https://www.mhc.tn.gov.in/judis