BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1138 of 2026 M/s. S Subramanian Contractor Represented by Proprietor Sadasivam Subramanian

2/473, Thottakadu Ilupakudi, Sivagangai - 630 202.

... Petitioner Vs.

The Deputy Commercial Tax Officer Thirupathur Assessment Circle Commercial Taxes Building Chinna Thoppu Street, Thirupathur - 630 211.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in the impugned Order vide Ref. No. ZD330125020735T dated 03.01.2025 and quash the same and direct the Respondent to provide an opportunity to make submissions.

For Petitioner : Mr.Senguttuvan K For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging the impugned order dated 03.01.2025 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitio