WP No. 23693 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23693 of 2026 and W.M.P.Nos.25658 & 25659 of 2026 Tvl. Sree Kamatchi Amman Traders Represented by its Proprietor, Mr. Krishnan Nachimuthu 26/23, Elango Nagar, 3rd Cross Street, P.N. Road, Tiruppur 641602. ..Petitioner(s) Vs 1. The Assistant Commissioner (ST) Lakshmi Nagar Assessment Circle, Tiruppur. 2. Commercial Tax Officer (ST) Tiruppur Lakshmi Nagar Circle, Tirupur II Range, Erode. ..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 of the 1st Respondent leading to issuance of Impugned Order dated 24.06.2024 (vide Reference No. ZD330624260571J) and quash the same. For Petitioner(s): Mr.KMC.Arunmokan For Respondent(s): Mr. R. Sethu Prabakaran Government Counsel (Tax) ************* https://www.mhc.tn.gov.in/judis WP No. 23693 of 2026 __________ Page2 of 4 ORDER An order dated 24.06.2024 is assailed primarily on the ground that the issues dealt with therein were previously considered and dealt with in order dated 26.03.2023. 2. Upon obtaining instructions Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), confirms that there is duplication. 3. In view of the above submissions, re-consideration is warranted in the interest of justice. Towards that end, order dated 24.06.2024 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 receipt of a copy of this order. 4. 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. 16-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 23693 of 2026 __________ Page3 of 4 To 1. The Assistant Commissioner (ST) Lakshmi Nagar Assessment Circle, Tiruppur. 2. Commercial Tax Officer (ST) Tiruppur Lakshmi Nagar Circle, Tirupur II Range, Erode. https://www.mhc.tn.gov.in/judis WP No. 23693 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 23693 of 2026 and W.M.P.Nos.25658 & 25659 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis