Madras High Court
WP(MD)/31509/2026 of Tvl. PAPPA FIBRES Vs THE DEPUTY STATE TAX OFFICER-1 / THE DEPUTY COMMERCIAL TAX OFFICER on 10 November 2026
WP(MD) No. 31509 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31509 of 2026
CNR:{HCMD011563022026}
and
WMP(MD) No.24198 of 2026
Tvl. PAPPA FIBRES,
Represented by its Proprietor,
A. Manickam, S/o.Alagarsamy,
Devarappanpatti, Aiyampalayam,
Dindigul District - 624 204.
..Petitioner(s)
Vs
The Deputy State Tax Officer-1/
The Deputy Commercial Tax Officer,
Nilakottai - 1 Assessment Circle,
Periyar Colony, Madurai Main Road,
Nilakottai - 624 208.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarifed Mandamus, calling for records pertaining to impugned order of the respondent in Ref.No.ZD331225401652V/2021-22 dated 26.12.2025 and quashing the same and consequently directing the respondent to redo the assessment afresh after providing adequate opportunity.
For Petitioner
: Mr.B.Rooban
For Respondent
: Mr.R.Parthiban
Special Government Pleader
*****
WP(MD) No. 31509 of 2026
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ORDER
Order dated 26.12.2025 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, 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 remittance of 25% of the tax demand. Subject to
WP(MD) No. 31509 of 2026 fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer-1/ The Deputy Commercial Tax Officer, Nilakottai - 1 Assessment Circle, Periyar Colony, Madurai Main Road, Nilakottai - 624 208.
WP(MD) No. 31509 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31509 of 2026 10-11-2026