WP Nos. 31880 & 31881 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 31880 & 31881 of 2026 and WMP.Nos.35058, 35061, 35065 & 35068 of 2026 In both WPs. Sri Lakshmi AGRO Food Rep. by its Proprietor K N Sekar, Survey No.1460/2, Door No.3, Redhills High Road, Lakshmipuram, Chennai 600 099. ..Petitioner Vs The Assistant Commissioner (ST) Surapattu Assessment Circle, No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-600 003. ..Respondent Prayer in W.P.No.31880 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Order dated 14.02.2025 bearing Reference No. ZD3302251367499 passed by the Respondent for the period 2020-21 and quash the same. Prayer in W.P.No.31881 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Order dated 20.11.2025 bearing Reference No. ZD3311253651100 passed by the Respondent for the period 2021-22 and quash the same. https://www.mhc.tn.gov.in/judis WP Nos. 31880 & 31881 of 2026 __________ Page2 of 4 For Petitioner: Ms. Vaani Sreekant Iyer For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax) COMMON ORDER Assessment orders are assailed in these two writ petitions on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that about 25% of the tax demand under the impugned orders has already been recovered. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that about 25% of the tax demand in respect of each assessment order was indeed recovered from the petitioner, the impugned assessment orders are set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, the matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of verifying and confirming the above mentioned recovery. https://www.mhc.tn.gov.in/judis WP Nos. 31880 & 31881 of 2026 __________ Page3 of 4 5. These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Surapattu Assessment Circle, No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-600 003. https://www.mhc.tn.gov.in/judis WP Nos. 31880 & 31881 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY J. KJ WP Nos. 31880 & 31881 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis