Madras High Court
WP/36812/2026 of P Velmurugan Trader Vs The Commercial Tax officer on 23 September 2026
WP No. 36812 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36812 of 2026
and W.M.P.No.41261 of 2026
CNR: {HCMA012103402026}
P Velmurugan Trader,
Represented by its Proprietor
Pandurangan Velmurugan,
No.3/364, Alangayam Road-II,
Tirupattur, Vellore-635601
..Petitioner(s)
Vs
The Commercial Tax officer
Thirupattur, Vellore
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form DRC-07 bearing reference no.
ZD3309251470397/2023-24 dated 12.09.2025 issued by the Respondent and quash the same.
For Petitioner(s):
Mr.G.Derrick Sam
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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WP No. 36812 of 2026
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ORDER
An order dated 12.09.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
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 25% 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 25% 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 five months from the date of remittance of 25% of the disputed
WP No. 36812 of 2026
tax demand. Subject to fulfilment of this condition, the bank attachment if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Commercial Tax officer Thirupattur Vellore
WP No. 36812 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36812 of 2026 and W.M.P.No.41261 of 2026 23-09-2026