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Madras High CourtWP/16487/2026disposed of

Mohammed Riyas Ibrahim Sha v. Deputy Commercial Tax Officer

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy2 pages

WP No. 16487 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16487 of 2026 and W.M.P.Nos.17665 & 17666 of 2026 Mohammed Riyas Ibrahim Sha Proprietor, PSM and Co, Sf No 373/2A M.S Nagar, K.R Kovil, SS.X, Kurichi Coimbatore - 641023 ..Petitioner(s) Vs Deputy Commercial tax Officer Pondanur Circle, Coimbatore.

..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records relating to the Impugned Assessment Order dated 08.04.2025 bearing Reference No. ZD330425076532H passed by the Respondent and quash the same. For Petitioner(s):

Mr.Athiban Vijay AK For Respondent(s):

Mr.L.Gokulraj, Government Counsel (Tax)

ORDER

An order dated 08.04.2025 is assailed primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government counsel (Tax), accepts notice for the respondent.

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WP No. 16487 of 2026 SENTHILKUMAR RAMAMOORTHY, J.

RNA

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner.

4. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. He has made an endorsement on the bundle in that regard.

5. Subject to the above condition of payment of 25% of the disputed tax demand within two weeks 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 receipt of a copy of this order, provided the above condition is satisfied by the petitioner. No costs. Consequently, the connected writ miscellaneous petitions are closed. 01-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy Commercial tax Officer Pondanur Circle, Coimbatore.

WP No. 16487 of 2026 and W.M.P.Nos.17665 & 17666 of 2026 __________ https://www.mhc.tn.gov.in/judis