WP No. 27577 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. 27577 of 2026 and WMP.Nos.30223 & 30225 of 2026 Latha Jothimani Proprietor of Eljay Financial Engineers, 35, Meritage Gold Nest Apartment, Bharathi Park 6th Cross, Saibaba Colony, Coimbatore, TamilNadu 641011. ..Petitioner Vs Deputy Commercial Tax Officer Mettupalayam Road Assessment circle, Balasundaram Road, Coimbatore 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. ZD331125334551T dated 19.11.2025 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 19.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 27577 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 37% of the tax demand under the impugned order was recovered from the electronic credit ledger. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the 37% of the tax demand was indeed recovered from the electronic credit ledger of the petitioner, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. 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 and confirming the above mentioned recovery. 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. 27577 of 2026 __________ Page3 of 4 To Deputy Commercial Tax Officer Mettupalayam Road Assessment circle, Balasundaram Road, Coimbatore 641 018. https://www.mhc.tn.gov.in/judis WP No. 27577 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27577 of 2026 and WMP.Nos.30223 & 30225 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis