WP No. 29093 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 29093 of 2026 and W.M.P.Nos.31909 & 31910 of 2026 M/s.JV Enterprises Proprietorship firm, Represented by its Proprietor Vineet Kumar.J, No.38, 7th Street, Coimbatore - 641659 ..Petitioner(s) Vs 1. The Assistant Commissioner Gandhipuram Assessment, Zone III, Coimbatore Tamilnadu. 2. The Commercial Tax Officer Gandhipuram Assessment, Zone III, Coimbatore Tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, directing the respondent herein to quash the impugned order passed by the 2nd respondent herein in reference No.ZD3311252340522 dated 13.11.2025 and further directing the respondent herein to afford an opportunity to petitioner to file petitioner objections with supporting documents. https://www.mhc.tn.gov.in/judis WP No. 29093 of 2026 __________ Page2 of 4 For Petitioner(s): Ms.S.Gangeswetha for M/s. I. Abrar Md Abdullah For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) *********** ORDER An order dated 13.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents. 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. https://www.mhc.tn.gov.in/judis WP No. 29093 of 2026 __________ Page3 of 4 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, 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. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 06-08-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner Gandhipuram Assessment, Zone III, Coimbatore Tamilnadu. 2. The Commercial Tax Officer Gandhipuram Assessment, Zone III, Coimbatore Tamilnadu. https://www.mhc.tn.gov.in/judis WP No. 29093 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29093 of 2026 and W.M.P.Nos.31909 & 31910 of 2026 06-08-2026 (2/2) https://www.mhc.tn.gov.in/judis