Arasu Tex v. Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY AND WMP NO. 23104 OF 2026, WMP NO. 23107 OF 2026 Arasu Tex Represented by its Partner No 65-1/45-1, 1st Floor, PN Road, S V Colony 2nd Street, Tiruppur, Tamil Nadu - 641602.

..Petitioner(s) Vs Deputy Commercial Tax Officer Tiruppur Lakshmi Nagar Tiruppur II, Tiruppur.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the Impugned Assessment Order dated 08.12.2025 bearing Reference No. ZD331225111941T passed by the Respondent and quash the same.

For Petitioner(s):

Mr.Athiban Vijay AK For Respondent(s):

Mr.R.Sethu Prabakaran Government Counsel (Tax)

ORDER

An order dated 08.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2.Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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. 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 order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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

15-06-2026 Index: No Speaking order MKN

To The Deputy Commercial Tax Officer Tiruppur Lakshmi Nagar Tiruppur II, Tiruppur.

SENTHILKUMAR RAMAMOORTHY J.

MKN 15-06-2026