WP No. 32443 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 32443 of 2026 Sri Venkateswara Electricals And Hardwares Represented by its Proprietor Jawalagiri Chinna Muthuramiah Venkatesh, Having Office at No.4/239, Javalagiri Village, Denkanikottai, Krishnagiri, TamilNadu-635118. ..Petitioner Vs 1. The Appellate Deputy Commissioner (ST) Commercial Taxes Department, Hosur. 2. The Assistant Commissioner (ST) Hosur South I Circle, Commercial Taxes Department, Hosur, Krishnagiri. 3. The Commercial Tax Officer, Hosur South 1 Circle, Hosur, Krishnagiri. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned order dated 10.02.2025 bearing Reference No. ZD3302250936584 and the consequential order dated 29.07.2025 bearing Reference No. ZD330725322654E both passed by the 2nd respondent, quash the same. For Petitioner: Ms. U. Ramya for Mr. R Bharath Kumar https://www.mhc.tn.gov.in/judis WP No. 32443 of 2026 __________ Page2 of 4 For Respondents: Mr.I.Dinesh Additional Government Pleader (Tax) ORDER An assessment order dated 10.02.2025 and the rectification order dated 29.07.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment order is set aside and the matter is remanded to the second respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 32443 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. There shall be no order as to costs. 24-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Appellate Deputy Commissioner (ST) Commercial Taxes Department, Hosur. 2. The Assistant Commissioner (ST) Hosur South I Circle, Commercial Taxes Department, Hosur, Krishnagiri. 3. The Commercial Tax Officer, Hosur South 1 Circle, Hosur, Krishnagiri. https://www.mhc.tn.gov.in/judis WP No. 32443 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 32443 of 2026 24-08-2026 https://www.mhc.tn.gov.in/judis