WP No. 26088 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26088 of 2026 and W.M.P.Nos.28483 & 28485 of 2026 Sri Lakshmi Apparels Rep by its Partner V.Murugesan No.7/384 G1 VGV Garden Ganapathipalayam Road Chennimalaipalayam Karaipudur Village, Tiruppur-641 605 ..Petitioner(s) Vs 1. The Assistant Commissioner (ST) Tirppur (Rural-2) Assessment Circle, 24/08, Indranagar, 1st Street, Avinashi Road, Tiruppur-641 603 2. The Deputy Commissioner (CT) Appeal 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 Respondent No.1’s Order dated 29.08.2024 with Ref. No. ZD330824269122H pertaining to the FY 2019-20 and quash the same. For Petitioner(s): Mr.Vaani Sreekanth Iyer For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********** https://www.mhc.tn.gov.in/judis WP No. 26088 of 2026 __________ Page2 of 4 ORDER An order dated 29.08.2024 is assailed primarily on the ground that the petitioner’s reply was not taken into consideration. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that the petitioner had replied on 20.06.2024 in relation to the proposal pertaining to under declaration of output tax. Without recording any findings on such reply, she submits that the tax officer merely recorded that the reply is not accepted. Without prejudice, she submits that the petitioner agrees to remit an additional 40% of the tax demand pertaining to this defect as a condition for remand. An endorsement to that effect has been made on the bundle. 4. On examining the petitioner’s reply and the conclusions on defect no.1, it follows that no reasons have been specified for recording the conclusion that the tax payer’s reply is not accepted. Therefore, re-consideration is warranted. Subject to the petitioner remitting an additional 40% of the tax demand relating to this defect within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 26088 of 2026 __________ Page3 of 4 the impugned order is partly set aside insofar as it pertains to under declaration of output tax and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued with regard to defect no.1 within three months from the date of remittance of an additional 40% by the petitioner. 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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner (ST) Tirppur (Rural-2) Assessment Circle, 24/08, Indranagar, 1st Street, Avinashi Road, Tiruppur-641 603 2. The Deputy Commissioner (CT) Appeal Erode https://www.mhc.tn.gov.in/judis WP No. 26088 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 26088 of 2026 and W.M.P.Nos.28483 & 28485 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis