WP No. 24822 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24822 of 2026 and WMP.No.27059 of 2026 M/s G Ponnusamy Represented by Proprietor Shri, Ponnusamy Gopal, No. 2/4, Mettu Street, Edayur, Cuddalore, Tamil Nadu 606302. ..Petitioner Vs The Assistant Commissioner (ST) Virudhachalam Assessment Circle, Commercial Taxes Department, Virudhachalam, Cuddalore-606001. ..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 impugned order reference No.33AHXPG5604N1ZW dt. 19.11.2025 along with its summary in Form DRC 07 bearing reference No.ZD3311253260703 dated 19.11.2025 passed by the Respondent and quash the same being arbitrary passed in violation of the principles of natural justice. For Petitioner: Mr. N. Sri Prithvi Reddy for Mr. G.Natarajan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 24822 of 2026 ORDER An order dated 19.11.2025 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 respondent. 3. Learned counsel for the petitioner submits that about 44% of the tax demand under the impugned order was recovered. He relies on the electronic liability ledger on this regard. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the 44% of the tax demand was indeed recovered from the electronic liability ledger of the petitioner, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 verifying and confirming the above mentioned recovery. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 24822 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is 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) Virudhachalam Assessment Circle, Commercial Taxes Department, Virudhachalam, Cuddalore-606001. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 24822 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24822 of 2026 and WMP.No.27059 of 2026 10-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis