WP No. 24728 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24728 of 2026 and WMP Nos.26952 & 26954 of 2026 Tvl Sunstar Apparels Represented by its proprietor Duraisamy Nalanipriya, No.454/2, Palladam Road, Thennampalayam, Tiruppur, Tamil Nadu- 641 604. Petitioner Vs The Assistant Commissioner (ST) (FAC)/ Commercial Tax Officer Tiruppur Rural - 2 Assessment Circle, No.16, Emperor Building, Indira Nagar 7th Street, Tiruppur, Tamil Nadu. Respondent PRAYER Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorari, to call for records relating to the Order dated 17.12.2025 passed by the Respondent vide Reference No. ZD331225278483B for the financial year 2021-2022, quash the same. For Petitioner: Ms.Sowjanya.S For Respondent: Ms.Amirta Poonkodi Dinakaran, Government Counsel (T) 1/4 https://www.mhc.tn.gov.in/judis WP No. 24728 of 2026 ORDER An order dated 17.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 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 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 issued within three months from the date of remittance of 25% of the disputed tax demand. 2/4 https://www.mhc.tn.gov.in/judis WP No. 24728 of 2026 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 09-07-2026 vum Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No To The Assistant Commissioner (ST) (FAC)/ Commercial Tax Officer Tiruppur Rural - 2 Assessment Circle, No.16, Emperor Building, Indira Nagar 7th Street, Tiruppur, Tamil Nadu. 3/4 https://www.mhc.tn.gov.in/judis WP No. 24728 of 2026 SENTHILKUMAR RAMAMOORTHY J. vum WP No. 24728 of 2026 and WMP Nos.26952 & 26954 of 2026 09-07-2026 4/4 https://www.mhc.tn.gov.in/judis