WP No. 24411 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24411 of 2026 and WMP.Nos.26613 & 26614 of 2026 Tvl V S Milk Agencies Rep. by its Proprietor P.Paramasivam, D.No. 2-B, T.S.R Layout, Main Road, Tiruppur, Tiruppur District 641 607. ..Petitioner Vs The Deputy Commercial Tax Officer Lakshmi Nagar Assessment Circle, Tiruppur-II Zone, Tiruppur District. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the orders of the respondent in order in original along with the order in Form DRC-07 with reference no. ZD331125293923A dated 17.11.2025 and quash the same as illegal, devoid of merits and in violation of principles of natural justice. For Petitioner: Mr. Varun Pandian For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24411 of 2026 __________ Page2 of 4 ORDER An order dated 17.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 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. 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. 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. 24411 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. 08-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy Commercial Tax Officer Lakshmi Nagar Assessment Circle, Tiruppur-II Zone, Tiruppur District. https://www.mhc.tn.gov.in/judis WP No. 24411 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24411 of 2026 and WMP.Nos.26613 & 26614 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis