WP No. 27125 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. 27125 of 2026 and WMP.Nos.29684 & 29687 of 2026 Tvl. Terrexo Projects India Private Limited GSTIN : 33AAHCT6824H1Z9 Represented by its Director Karthickumar 86/18A, Vadavalli, Karuppusamy Mudaliyar Street, Coimbatore, Tamil Nadu - 641 041. ..Petitioner Vs The Deputy Commercial Tax Officer Vadavalli Assessment Circle, Coimbatore. ..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 in Form DRC-07 bearing reference no. ZD331225064262R/2021-22 dated 4.12.2025 issued by the Sole Respondent and quash the same. For Petitioner: Mr. G.Derrick Sam For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Order dated 04.12.2025 is assailed primarily on the ground that the petitioner's reply was extracted, but no reasons were recorded for confirming the tax proposal in respect of defect nos. 2 and 3. https://www.mhc.tn.gov.in/judis WP No. 27125 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. On perusal of the impugned order in relation to defect nos.2 and 3, it is clear that the tax payer's reply was extracted therein. Thereafter, without assigning any reasons for rejecting said reply, the tax proposals were confirmed. Hence, the decision-making process is flawed and warrants interference. 4. For reasons aforesaid, the impugned order dated 04.12.2025 is set aside partly insofar as defect nos. 2 and 3 are concerned and the matter is remanded for re-consideration on these issues. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued on defect nos. 2 and 3 within a period of three months from the date of receipt of a copy of this order. 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. 27125 of 2026 __________ Page3 of 4 To The Deputy Commercial Tax Officer Vadavalli Assessment Circle, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 27125 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27125 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis