WP No. 32766 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32766 of 2026 and W.M.P.Nos.35982, 35983 & 35984 of 2026 M/s.M.K.Farms Represented by its Proprietor Selvaraj Myilsamy (GSTIN 33AJZPM0972D1ZZ) No 2/64 N Chandrapuram Chinna Negamam Post Pollachi Taluk, Coimbatore -642120. ..Petitioner(s) Vs 1. Commercial Tax Officer Pollachi rural assessment circle, pollachi, coimbatore, tamilnadu. 2. The Branch Manager Karur Vysya Bank D No 92/4-2 Ground Floor New Scheme Road Branch, Pollachi - 642002. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, To call for the records pertaining to the impugned order passed by the 1st Respondent in GSTIN: 33AJZPM0972D1ZZ; Order Reference No. ZD330225032328Q dated 04.02.2025 and quash the same as illegal and direct the 1st respondent to remand the matter for reconsideration. https://www.mhc.tn.gov.in/judis WP No. 32766 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.P.Selvakumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) for R1 ******* ORDER An order dated 04.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the first respondent. 3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, https://www.mhc.tn.gov.in/judis WP No. 32766 of 2026 __________ Page3 of 4 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. Subject to fulfilment of the above condition, the petitioner's bank attachment relating to the impugned order shall be raised. 6. 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. 21-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Commercial Tax Officer Pollachi rural assessment circle, pollachi, coimbatore, tamilnadu. 2. The Branch Manager Karur Vysya Bank D No 92/4-2 Ground Floor New Scheme Road Branch, Pollachi - 642002. https://www.mhc.tn.gov.in/judis WP No. 32766 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 32766 of 2026 and W.M.P.Nos.35982, 35983 & 35984 of 2026 21-08-2026 https://www.mhc.tn.gov.in/judis