WP No. 25912 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25912 of 2026 and W.M.P.Nos.28296 & 28298 of 2026 D.Paramasivam Proprietor of M/s. Arasan Stores, No. 3, Daily Market, Kangayam Road, Tirupur 641604. ..Petitioner(s) Vs Assistant Commissioner (ST) South Circle, Tirupur. ..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 Respondent leading to issuance of the Impugned Order dated 05.11.2024 (vide Reference No. ZD3311240141932) and quash the same. For Petitioner(s): Mr.Arunmokan K.M.C. For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ****** https://www.mhc.tn.gov.in/judis WP No. 25912 of 2026 __________ Page2 of 4 ORDER An order dated 05.11.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, 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. Learned counsel for the petitioner submits that about Rs.1,00,000/- was recovered pursuant to the impugned order. On instructions, he submits that the petitioner agrees to remit an additional amount so as to remit 50% of the tax demand under the impugned order as a condition for remand. 5. Subject to verifying and confirming that about Rs.1,00,000/- was recovered earlier towards the impugned order and subject further to the remittance of an additional amount so as to remit not less than 50% of the disputed tax demand under the impugned order within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter https://www.mhc.tn.gov.in/judis WP No. 25912 of 2026 __________ Page3 of 4 is remanded for re-consideration so as to provide a reasonable opportunity to the petitioner to contest the tax proposals on merits. 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 under the impugned order in the manner aforesaid. Subject to fulfilment of the above condition, the bank attachment shall stand raised. 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner (ST) South Circle, Tirupur. https://www.mhc.tn.gov.in/judis WP No. 25912 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 25912 of 2026 and W.M.P.Nos.28296 & 28298 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis