WP No. 24053 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24053 of 2026 and WMP.Nos.26170 & 26175 of 2026 Ponni Appalam Represented by its Proprietor Bhuvaneswari 222/1A, Sowdambika Nagar, Sivaji Colony, Edayarpalayam, Coimbatore – 641025. ..Petitioner Vs 1. The Deputy State Tax Officer Velandipalayam Circle, Commercial taxes Building Coimbatore 641 018. 2. The Deputy Commissioner (CT) Velandipalayam Circle, Commercial Taxes Building, Coimbatore - 641 018. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent No.1 Order dated 04.12.2025 with Ref. No.ZD331225068491I pertaining to the FY 2021-22 and quash the same. For Petitioner: Mr. Adithya Reddy For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24053 of 2026 __________ Page2 of 4 ORDER An order in original dated 04.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect. 4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer 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 additional 15% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 24053 of 2026 __________ Page3 of 4 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. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Deputy State Tax Officer Velandipalayam Circle, Commercial taxes Building Coimbatore 641 018. 2.The Deputy Commissioner (CT) Velandi palayam Circle, Commercial Taxes Building, Coimbatore - 641 018. https://www.mhc.tn.gov.in/judis WP No. 24053 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24053 of 2026 and WMP.Nos.26170 & 26175 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis