WP No. 25576 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25576 of 2026 and W.M.P.Nos.27907 & 27912 of 2026 Gets Agency Rep by Madhumathi B, No.6/5, 2nd Cross, Balaji Road, Krishna Nagar, Vellore 632001 Rep by its partner ..Petitioner(s) Vs The Deputy State Tax Officer 1 Office of the Assistant Commissioner (ST) Vellore (South) Assessment Circle, no 4 bharathiyar Salai, Fort Round Road, Vellore 632 002 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the Order dated 01.12.2025 bearing Reference No. ZD3312250162140 passed by the Respondent issued by the Respondent for the tax period 2021-22 and quash the same. For Petitioner(s): Mr.Vaani Sreekant Iyer https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25576 of 2026 __________ Page2 of 4 For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********** ORDER An order dated 01.12.2025 is challenged primarily on the ground that the petitioner’s reply was not duly considered. 2. Adverting to the impugned order, learned counsel for the petitioner submits that the reply was extracted while narrating the facts, whereas it is recorded in the operative paragraph that no reply was filed. 3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 4. On perusal of the impugned order, it is evident that the petitioner’s reply was not taken into consideration while recording findings and conclusions. Hence, the impugned order is unsustainable and is hereby set aside. As a corollary, the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within three months from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25576 of 2026 __________ Page3 of 4 5. 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. 15-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy State Tax Officer 1 Office of the Assistant Commissioner (ST) Vellore (South) Assessment Circle, no 4 bharathiyar Salai, Fort Round Road, Vellore 632 002 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis WP No. 25576 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25576 of 2026 and W.M.P.Nos.27907 & 27912 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis