IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.3972 & 3973 of 2026 Punitha Thiyagu Proprietor of Sree Balaji Agencies

176/118, Thirumal Nagar, Collectorate Post, Erode 638 011 ..Petitioner(s)

Vs The Deputy Commercial Tax Officer Thindal Assessment circle, D.No.161, Brough Road, Erode-638 003. ..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari call for the records pertaining to the impugned order issued vide FORM DRC-07 in Ref. No. ZD33122326680IN dated 29.12.2023 for the assessment year 2017 - 2018 and the subsequent impugned rectification order dated 23.11.2024 issued in reference No.ZD331124189345F by the respondent and quash the same.

For Petitioner(s): Mr.Derrick Sam For Respondent(s): Mr.Harsharaj Special Government Pleader

ORDER

Mr.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. In this Writ Petition, the Petitio