Madras High Court
WP/36802/2026 of P Velmurugan Trader Vs The Commercial Tax officer on 22 September 2026
WP No. 36802 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36802 of 2026
CNR:{HCMA012103482026}
and
WMP No. 41250 of 2026
P. Velmurugan Trader,
GSTIN:33AHIPV5464G1Z1
Represented by its Proprietor
Pandurangan Velmurugan,
No.3/364, Alangayam Road-II,
Tirupattur, Vellore-635 601
..Petitioner
Vs
The Commercial Tax Officer,
Thirupattur, Vellore.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records pertaining to the impugned order in Form DRC-07 bearing reference no.
ZD330225229124V/2020-21 dated 22.02.2025 issued by the Respondent and quash the same.
For Petitioner:
Mr.G.Derric Sam
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 22.02.2025 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. 36802 of 2026
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% 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 25% 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 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Commercial Tax Officer, Thirupattur, Vellore.
WP No. 36802 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36802 of 2026 22.09.2026