# Santhoshkumar V vs Deputy Commercial Tax Officer

Court: madras High Court
Date: 2026-06-23
Petitioner: Santhoshkumar V
Respondent: Deputy Commercial Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342892)

## Judgment text (excerpt)

WP No. 22356 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22356 of 2026 and WMP.Nos.24244 & 24247 of 2026 Santhoshkumar V Proprietor of SVR Coconut Traders, 1-79, Dasaripalayam, Kondapanaickenpalayam, Sathyamangalam, Erode- 638508 ..Petitioner Vs Deputy Commercial Tax Officer Sathyamangalam, Erode. ..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 relating to the impugned Assessment Order dated 04.12.2025 bearing Reference No.ZD331225056355K passed by the Respondent and quash the same. For Petitioner: Mr. Athiban Vijay AK For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 04.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 11:26:19 am ) WP No. 22356 of 2026 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. 

https://niyam.ai/judgements/high-court/2026/june/santhoshkumar-v-vs-deputy-commercial-tax-officer