WP No. 27569 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27569 of 2026 and WMP.Nos.30213 & 30217 of 2026 Kandaswamy Sreenivasan Proprietor of Tvl. Saraswathi Precision Works, 231, Indira Nagar, Ellai Thottam, Coimbatore, Tamil Nadu – 641028. ..Petitioner Vs Deputy Commercial Tax Officer Singanallur North Assessment circle, Balasundaram Road, Coimbatore, Tamil Nadu 641 018. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order issued vide FORM DRC-07 in Ref. No. ZD331225066133S dated 04.12.2025 for the assessment year 2021 - 2022, by the respondent and quash the same. For Petitioner: Mr. G.Derrick Sam For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 04.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. https://www.mhc.tn.gov.in/judis WP No. 27569 of 2026 __________ Page2 of 4 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order 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 remittance of 25% of the disputed tax demand. 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. 28-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 27569 of 2026 __________ Page3 of 4 To Deputy Commercial Tax Officer Singanallur North Assessment circle, Balasundaram Road, Coimbatore, Tamil Nadu 641 018. https://www.mhc.tn.gov.in/judis WP No. 27569 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27569 of 2026 and WMP.Nos.30213 & 30217 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis