Madras High Court
WP/37243/2026 of Ms Sri Senthilandavar Powerloom Weavers Vs The Assistant commissioner(ST) on 28 September 2026
WP No. 37243 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37243 of 2026
and WMP.Nos.41820 & 41822 of 2026
CNR: {HCMA011892012026}
M/s Sri Senthilandavar Powerloom Weavers Co-Op P& S Society Limited TH 124, 7/156, Konnaiyar, Konnaiyar post, Tiruchengode taluk, Namakkal District, Tamil Nadu 637202
GSTIN.33AADAS3822Q1Z7.
..Petitioner
Vs
The Assistant Commissioner(ST)
Tiruchengode Rural Assessment Circle
Pavadi Sengundhar Trust complex
No.100/13, S.S.D.Road, Tiruchengodu,
Namakkal District, Tamilnadu-637 211.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned order bearing Ref.No.33AADAS3822Q1Z7/2019-20
dated 30.8.2024 along with the summary order in Form DRC-07 bearing Reference No.ZD33082487936Q dated 30.08.2024 issued by the respondent and quash the same and consequently remand the matter to the respondent for fresh adjudication.
For Petitioner:
Mr. M.P.Yuvaraj
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37243 of 2026
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ORDER
An order dated 30.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. B. Sivaraman, learned Government Advocate (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 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 50% 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 re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37243 of 2026
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. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner(ST) Tiruchengode Rural Assessment Circle Pavadi Sengundhar Trust complex No.100/13, S.S.D.Road, Tiruchengodu, Namakkal District, Tamilnadu-637 211.
WP No. 37243 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37243 of 2026 28-09-2026