Madras High Court
WP(MD)/30009/2026 of M/s.Cognax Automation Pvt Ltd Vs The Commercial Tax Officer on 16 October 2026
WP(MD) No. 30009 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30009 of 2026
CNR:{HCMD011488262026}
AND
M/s.Cognax Automation Pvt Ltd
Rep. by its Managing Director, Heerajan
..Petitioner(s)
Vs
The Commercial Tax Officer,
Tuticorin II Assessment Circle,
Tuticorin, Tamilnadu
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order passed by the respondent in ZD3312252060631 dated 14.12.2025 and quash the same as illegal and direct the respondent to remand the matter for reconsideration.
For Petitioner(s):
M/s P.Selvakumar
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 30009 of 2026
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ORDER
The order dated 14.12.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of remittance of 25% of the tax demand. Subject to
WP(MD) No. 30009 of 2026 fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Commercial Tax Officer, Tuticorin II Assessment Circle, Tuticorin, Tamilnadu
WP(MD) No. 30009 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30009 of 2026 AND
16-10-2026