WP No. 24816 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24816 of 2026 and WMP.Nos.27048 to 27050 of 2026 Palepu Pharma Pvt. Ltd., Rep by its Director Mr. Palepu Srinivasa Gopal Old No, 507, New No. 329, Near West Ramalingam Road, Thadagam Road, R.S Puram, Coimbatore 641 018. ..Petitioner Vs The Assistant Commissioner (ST) RS Puram 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 calling for the records relating to the order passed by the Respondent dated 16.08.2024 with Ref. No. ZD3308241365782 and rectification order dated 27.12.2024 with Ref. No. ZD331224246238K pertaining to the Financial Year 2019-20 and quash the same. For Petitioner: Mr. Raghunandan Sriram For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24816 of 2026 ORDER Impugned order dated 16.08.2024 and the consequential rectification order dated 27.12.2024 are 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 respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% 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 50% of the disputed tax demand. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24816 of 2026 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. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) RS Puram Assessment Circle, Coimbatore-641 018. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24816 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24816 of 2026 and WMP.Nos.27048 to 27050 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis