V.A.A. COTTONS vs The Commercial Tax Officer (FAC)

WP No. 22452 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22452 of 2026 and W.M.P.Nos.24372 & 24374 of 2026 V.A.A. Cottons GSTIN 33ANEPN3500D2ZO, Represented by its Proprietor, NATESAN, No.2/184, Mattampatti, Kattuvalavu, Edappadi, Salem- 637102 ..Petitioner(s) Vs The Commercial Tax Officer (FAC) Edappadi Assessment Circle, No.60A SMVT Nagar, Salem Main Road, Vellandivalasu, Edappadi, Salem -637 105 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondent made in Reference No.ZD330924187539R dated 27.09.2024 and quash the same and consequently direct the respondent to given an opportunity of personal hearing. For Petitioner(s): M/s. P. Suresh Babu For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ******** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 04:33:03 pm ) WP No. 22452 of 2026 ORDER An order dated 27.09.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to cont