WP No. 27635 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27635 of 2026 & WMP Nos.30292 & 30294 of 2026 Tvl SR Engineering Works and Fabricators Rep. by its Proprietor S.Raja No.31/173-1, MSA Rice Mill, Nattamangalam, Madayankuttai Post, Mettur Dam, Salem 636 452. ..Petitioner(s) Vs The Assistant Commissioner ST Mettur Assessment Circle, Mettur, Salem District ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for records pertaining to the impugned order passed by the Respondent vide his order in Reference No. ZD330425140378G dated 18.04.2025, Tax Period APR 2023-MAR 2024 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice. For Petitioner(s): Mr.P Arumugam For Respondent(s): Mr.R.Sethu Prabakaran Government Advocate (T) https://www.mhc.tn.gov.in/judis WP No. 27635 of 2026 __________ Page2 of 5 ORDER Order dated 18.04.2025 is assailed primarily on the ground that a detailed order was not made available to the petitioner. 2. Learned counsel for the petitioner submits that he did not receive a detailed order. He submits that the petitioner agrees to remit 10% of the tax demand within a period of thirty days from the date of receipt of a copy of this order as a condition for remand. An endorsement to that effect is made. 3. Mr.R.Sethu Prabakaran, learned Government, appears on behalf of the respondent. He submits that he has been unable to locate a detailed order. 4. There is no evidence that a detailed order was issued. At the same time, the petitioner has approached this Court belatedly. 5. Considering these aspects, subject to remittance of 10% of the tax demand under the impugned order, as agreed to, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the matter, a fresh order shall be issued within five months from the date of receipt of remittance of 10% of the tax demand. https://www.mhc.tn.gov.in/judis WP No. 27635 of 2026 __________ Page3 of 5 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 20-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No (1/2) KAL To The Assistant Commissioner ST Mettur Assessment Circle, Mettur, Salem District https://www.mhc.tn.gov.in/judis WP No. 27635 of 2026 __________ Page4 of 5 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 27635 of 2026 & WMP Nos.30292 & 30294 of 2026 20-08-2026 (1/2) https://www.mhc.tn.gov.in/judis WP No. 27635 of 2026 __________ Page5 of 5 To The Assistant Commissioner ST Mettur Assessment Circle, Mettur, Salem District https://www.mhc.tn.gov.in/judis