Madras High Court
WP/36788/2026 of Tvl Noble leathers Vs The Deputy Commercial Tax Officer 2 on 22 September 2026
WP No. 36788 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36788 of 2026
CNR:{HCMA011913482026}
and
WMP Nos. 41234 & 41235 of 2026
Tvl Noble Leathers
Rep by its Proprietor Mr M. Rasheed Ahmed No.2/1, High Road, Pernampattu, Vellore, Tamil Nadu 635 810
..Petitioner
Vs
The Deputy Commercial Tax Officer – 2,
Gudiyatham (West) Assessment Circle,
Railway Station Road, Parasarampati Village, Gudiyatham, Vellore 635 803.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Order dated 03.09.2025 with Ref. No.ZD330925045471E, pertaining to the Financial Year 2018-19, passed by the Respondent, and quash the same.
For Petitioner:
Ms.Vaani Sreekant Iyer
for M/s.Adithya Reddy
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 03.09.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
WP No. 36788 of 2026
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 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 fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
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. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy Commercial Tax Officer – 2, Gudiyatham (West) Assessment Circle, Railway Station Road, Parasarampati Village, Gudiyatham, Vellore 635 803.
WP No. 36788 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36788 of 2026 22.09.2026