WP No. 26817 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26817 of 2026 and WMP.Nos.29356 & 29357 of 2026 Tvl.Vignesh Traders 7/286, Netta Salai, Angeripalayam, Chettipalayam, Aiangalipalayam, Tiruppur 641603. Represented by its Proprietor Mr. S. Vignesh ..Petitioner Vs The Deputy Commercial Tax Officer Anupparpalayam Assessment Circle, Tiruppur-I, Tiruppur. ..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 of the Respondent leading to issuance of the Impugned Order dated 17.02.2025 (vide Reference No. ZD330225158043T) and quash the same. For Petitioner: Mr. Arunmokan K.M.C. For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26817 of 2026 __________ Page2 of 4 ORDER An order dated 17.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about Rs.60 lakhs was debited from the petitioner’s electronic liability ledger as against the total tax demand of Rs.62 lakhs under the impugned order. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that Rs.60 lakhs was recovered towards the tax demand pursuant to the impugned order, the impugned order is set aside. 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 the recovery as mentioned above. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 26817 of 2026 __________ Page3 of 4 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. 23-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy Commercial Tax Officer Anupparpalayam Assessment Circle, Tiruppur-I, Tiruppur. https://www.mhc.tn.gov.in/judis WP No. 26817 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26817 of 2026 and WMP.Nos.29356 & 29357 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis