Tvl Kck And Co v. The Assistant Commissioner St

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.24790 & 24791 of 2026 Tvl KCK AND CO Rep. by its Authorised Signatory Kumarasamy Elanghovan 3/11 Perundurai Rs MD 990 Mettukadai Road Primary Health Centre Erode Kolathupalayam Vadamugam Vellode, Erode Tamil Nadu 638 058 ..Petitioner(s) Vs

1. The Assistant Commissioner ST Perundurai Circle, Perundurai, 3rd Floor, New Integrated Tax Building, S.F. no 400/ 1,8, 8-46 Pudur B Village, Erode 638 002

2. The Joint Commissioner ST Erode Division Erode ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondent in Reference No. ZD330525345997V dated 31.05.2025 for the Financial year 2024-2025 and quash the same and a direction to adjudicate the matter afresh after taking into consideration the reply filed by

the Petitioner dated 19.04.2025 and pass order in accordance with law after providing adequate opportunity of Personal Hearing. For Petitioner(s):

Mr.R. Ramkumar For Respondent(s):

Mr.R.Sethu Prabakaran, Government Counsel (Tax) *******

ORDER

An order dated 31.05.2025 is assailed on the ground that the petitioner was not provided sufficient opportunity to submit supporting documents.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (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 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand.

6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

25-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To

1. The Assistant Commissioner ST Perundurai Circle, Perundurai, 3rd Floor, New Integrated Tax Building, S.f. no 400/ 1,8, 8-46 Pudur B Village, Erode 638 002

2. The Joint Commissioner ST Erode Division Erode

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24790 & 24791 of 2026 25-06-2026