Tvl.Vignesh Traders Vs The Deputy Commercial Tax… — Writ and Judicial Review | Madras HC (2026)

Tvl.Vignesh Traders Vs The Deputy Commercial Tax… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 17.02.2025 set aside subject to verification and confirmation of recovery of Rs.60 lakhs towards the tax demand; matter remanded for re-consideration with a fresh order to be issued within three months of verifying the recovery after reasonable opportunity to the petitioner; attachment, if any, of the petitioner's bank account in relation to the impugned order raised; connected miscellaneous petitions closed; no order as to costs.

Issue for consideration

Whether the impugned order dated 17.02.2025 was liable to be quashed on the ground of alleged breach of principles of natural justice. +1 more

Court's answer

Subject to verifying and confirming that Rs.60 lakhs was recovered towards the tax demand pursuant to the impugned order, the impugned order is set aside.

Ratio / Principle

The matter is remanded for re-consideration and, after providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying the recovery.

Key takeaways

In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.ratio¶23

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) disposed of a writ petition under Article 226 by Tvl.Vignesh Traders, Tiruppur, challenging an order dated 17.02.2025 (Ref. No. ZD330225158043T) of the Deputy Commercial Tax Officer, Anupparpalayam Assessment Circle, Tiruppur-I, on the ground of alleged breach of principles of natural justice. Counsel for the petitioner submitted that about Rs.60 lakhs was debited from the petitioner's electronic liability ledger against a total tax demand of Rs.62 lakhs under the impugned order. The Court set aside the impugned order subject to verification and confirmation that Rs.60 lakhs was recovered towards the tax demand pursuant to the impugned order, remanded the matter for re-consideration, and directed that a fresh order be issued within three months from the date of verifying the recovery after providing a reasonable opportunity to the petitioner. Any attachment of the petitioner's bank account in relation to the impugned order was ordered to stand raised. Connected miscellaneous petitions were closed and no order as to costs was made. The Court made no final finding on the alleged natural justice breach; the setting aside was conditional on confirmation of the recovery.

WP No. 26817 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 26817 of 2026 and WMP.Nos.29356 & 29357 of 2026

Tvl.Vignesh Traders 7/286, Netta Salai, Angeripalayam, Chettipalayam, Aiangalipalayam, Tiruppur 641603. Represented by its Proprietor Mr. S. Vignesh

..Petitioner

Vs

The Deputy Commercial Tax Officer Anupparpalayam Assessment Circle, Tiruppur-I, Tiruppur.

..Respondent

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent leading to issuance of the Impugned Order dated 17.02.2025 (vide Reference No. ZD330225158043T) and quash the same.

For Petitioner: Mr. Arunmokan K.M.C. For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

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WP No. 26817 of 2026

ORDER

An order dated 17.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

Learned counsel for the petitioner submits that about Rs.60 lakhs was

debited from the petitioner’s electronic liability ledger as against the total tax demand of Rs.62 lakhs under the impugned order. This aspect is required to be verified and confirmed.

Subject to verifying and confirming that Rs.60 lakhs was recovered towards the tax demand pursuant to the impugned order, the impugned order is set aside. Consequently, the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying the recovery as mentioned above. In view of the impugned order being set aside, the attachment, if any, of

the bank account of the petitioner in relation to the impugned order shall stand raised.

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WP No. 26817 of 2026

The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

23-07-2026

Index : Yes/No

Neutral Citation : Yes/No

KJ

To

The Deputy Commercial Tax Officer Anupparpalayam Assessment Circle, Tiruppur-I, Tiruppur.

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WP No. 26817 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 26817 of 2026 and WMP.Nos.29356 & 29357 of 2026

23-07-2026

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