Madras High Court
WP(MD)/29014/2026 of Tvl.A. 1468 THENI DT PENNYCU Vs The Commercial Tax Officer / on 12 October 2026
WP(MD) No. 29014 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29014 of 2026
CNR:{HCMD011431892026}
AND
WMP(MD) No. 21998 of 2026
Tvl.A. 1468 Theni Dist. Pennycuick Cons Coop Ws Stores Limited Rep. by its Secretary Ramakrishnan.
..Petitioner(s)
Vs
The Commercial Tax Officer / The State Tax Officer (ST)
Bodinayakanur Assessment Circle,
Palayam Bodi Road in Ammankulam,
Bodinayakanur,
Theni District - 625 513.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARI calling for records pertaining to impugned order of the Respondent in Ref. No.
ZD330225009971M/2020-21 dated 03.02.2025 and quash the same.
For Petitioner(s):
Mr.B. Rooban
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29014 of 2026
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ORDER
The order dated 03.02.2025 is assailed primarily on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was discharged pursuant thereto. He relies on the documents at pages 44 and 45 of the paper book in this regard.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was indeed recovered, 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 confirming the above-mentioned recovery.
5. This Writ Petition is disposed of on these terms. There shall be
WP(MD) No. 29014 of 2026 no order as to costs. Consequently, connected miscellaneous petition is closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Commercial Tax Officer / The State Tax Officer (ST) Bodinayakanur Assessment Circle, Palayam Bodi Road in Ammankulam, Bodinayakanur, Theni District - 625 513.
WP(MD) No. 29014 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29014 of 2026 AND WMP(MD) No. 21998 of 2026 12-10-2026